Artificial Intelligence and Environmental Information Disclosure: The Roles of Green Innovation and Corporate Governance

ABSTRACT Artificial intelligence (AI) is increasingly recognized as an effective tool in promoting corporate social responsibility (CSR) and sustainable governance. This study investigates how AI shapes corporate environmental information disclosure (EID), using panel data of Chinese A‐share listed companies from 2013 to 2023. Employing a year and industry fixed effect model and a series of robustness checks, the findings reveal that AI adoption is associated with higher EID. Further analysis indicates this relationship is strengthened by dual internal mechanisms: green innovation and corporate governance. From the ability perspective, green innovation enhances firms' ability to generate and process environmental information. From the motivation perspective, corporate governance strengthens managerial incentives and makes firms more motivated to respond to stakeholders' environmental expectations. The positive association between AI and EID is also more pronounced in firms subject to stronger external monitoring, proxied by media attention and analyst attention. The findings clarify how AI adoption supports EID and offer practical guidance for enterprises and policymakers seeking to leverage AI, internal governance, and external oversight for green governance.