Facilitating or Inhibiting: A Study on the Impact of Artificial Intelligence on Corporate Greenwashing

As a significant driving force behind the latest wave of technological innovation, artificial intelligence profoundly influences corporate greenwashing while advancing the digital and intelligent transformation of enterprises. This paper empirically examines the impact of AI technology on corporate greenwashing and its mechanisms of action using text analysis and word frequency statistics. This study considers the frequency of references to AI in the annual reports of enterprises and the ESG scores of these enterprises as samples. The research findings indicate that the application of AI technology can effectively curb the occurrence of greenwashing behavior. The mechanisms of influence suggest that green innovation plays a partial mediating role in the relationship between AI and corporate greenwashing, while imitation pressure and financial pressure enhance the inhibitory effect of AI technology on this behavior. Further analysis reveals that the inhibitory effect of AI on corporate greenwashing is particularly pronounced in non-state-owned enterprises, large-scale enterprises, and enterprises within high-pollution industries. This paper not only enhances the existing literature on how AI can promote enterprise greening but also offers valuable insights into how governments and enterprises can mitigate corporate greenwashing behavior.