人工智能应用强度、信息披露质量与绿色创新绩效

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中图分类号：F062

文献标识码：A

文章编号：1672-7312（2026）04-0382-11

Artificial Intelligence Application Intensity， Information Disclosure Quality， and Green Innovation Performance

LI Yang， LI Qigeng

（School of Economics and Management， Taiyuan University of Technology， Jinzhong 030600， China）

Abstract： Artificial intelligence has emerged as a critical driver of corporate competitiveness and innovation capability. However， existing literature lacks systematic investigation into the continuous variation in AI application intensity at the firm level and the transmission mechanism through which AI operates via information disclosure quality. Drawing on a sample of A-share manufacturing listed companies from 2015 to 2023， this study constructs a continuous AI application intensity indicator by counting the frequency of AI-related keywords in the Management Discussion and Analysis sections of annual reports using text analysis， and empirically examines the effect of AI application intensity on green innovation performance alongside the boundary conditions imposed by R&D investment intensity. The results indicate that higher AI application intensity effectively promotes improvements in corporate green innovation performance; however， when a firm’s R&D investment intensity is relatively high and its green innovation base is already well-established， the marginal green innovation increment brought by AI application is correspondingly limited. Mechanism analysis reveals that AI application intensity encourages firms to continuously advance green technological innovation by enhancing the standardization and transparency of corporate information disclosure， thereby reducing information uncertainty among external stakeholders. Heterogeneity analysis further shows that the promoting effect of AI application intensity on green innovation performance is more pronounced among state-owned enterprises， firms operating in non-heavily polluting industries， and large-scale enterprises.

Key words： artificial intelligence; green innovation performance; R&D investment; information disclosure quality; sustainable development; heterogeneity analysis

0 引言

在资源环境约束趋紧、绿色低碳转型压力加大的背景下，推动经济发展方式向绿色可持续方向转变已成为国际共识[1]。（剩余14991字）