Exploring the Impact of <scp>AI</scp> ‐Driven Climate Change Disclosures on Financial Sustainability and Sustainable Investment Decisions With Evidence From Vietnam

ABSTRACT This study explores how AI‐Driven disclosure strategies on climate finance influence investors' perceptions and decisions, focusing on perceived sustainability value and authenticity. Based on 449 responses from Vietnam, using partial least squares structural equation modeling (PLS‐SEM), the findings show five dimensions of AI‐Driven climate disclosures positively affect perceived sustainability value and perceived authenticity. Sustainability value enhances financial sustainability and climate finance investment, while authenticity only predicts financial sustainability. Sustainable finance dynamics showed limited but surprising moderating effects. By integrating signaling theory and the SOR framework, the study contributes to emerging literature by demonstrating how AI‐driven disclosure strategies can enhance investor understanding of climate information, support more credible sustainability signaling, and improve the effectiveness of climate‐related financial decision‐making. The findings offer implications for organizations and policymakers aiming to advance transparency, reduce information risk, and promote sustainable finance.