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Artificial Intelligence and Corporate Social Irresponsibility
Steindl, Tobias
(2026)
Artificial Intelligence and Corporate Social Irresponsibility.
Corporate Social Responsibility and Environmental Management.
Veröffentlichungsdatum dieses Volltextes: 16 Jul 2026 04:44
Artikel
DOI zum Zitieren dieses Dokuments: 10.5283/epub.79798
Zusammenfassung
This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question. Using a sample of US listed firms, this study finds that AI adoption intensity is associated with higher levels of CSI. Disaggregating ...
This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question. Using a sample of US listed firms, this study finds that AI adoption intensity is associated with higher levels of CSI. Disaggregating CSI reveals positive associations with both business ethics controversies and data privacy controversies, suggesting that AI reinforces human-induced ethical irresponsibility as well as algorithm-driven data privacy irresponsibility. However, these associations become negative in firms with a Chief Sustainability Officer (CSO) or Chief Digital Officer (CDO), indicating that AI adoption reduces CSI when implemented with effective domain-specific executive oversight. Overall, this study provides novel evidence at the intersection of digital transformation and corporate social (ir)responsibility, with important practical implications.
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Details
| Dokumentenart | Artikel | ||||
| Titel eines Journals oder einer Zeitschrift | Corporate Social Responsibility and Environmental Management | ||||
| Verlag: | Wiley | ||||
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| Open Access Art: | DEAL (Wiley) | ||||
| Datum | 14 Juli 2026 | ||||
| Institutionen | Wirtschaftswissenschaften > Institut für Betriebswirtschaftslehre Wirtschaftswissenschaften > Institut für Betriebswirtschaftslehre > Professur für Corporate Social Responsibility Control, Reporting & Governance (prof. Dr. Tobias Steindl) | ||||
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| Stichwörter / Keywords | artificial intelligence | business ethics | chief digital officer | chief sustainability officer | corporate social irresponsibility | data privacy | ||||
| Dewey-Dezimal-Klassifikation | 300 Sozialwissenschaften > 330 Wirtschaft | ||||
| Status | Veröffentlicht | ||||
| Begutachtet | Ja, diese Version wurde begutachtet | ||||
| An der Universität Regensburg entstanden | Ja | ||||
| URN der UB Regensburg | urn:nbn:de:bvb:355-epub-797986 | ||||
| Dokumenten-ID | 79798 |
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