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Green <scp>AI</scp> Adoption and <scp>ESG</scp> Disclosure Quality: The Role of Audit Committee Gender Diversity

Fawad Rauf

Corporate Social Responsibility and Environmental Management2026https://doi.org/10.1002/csr.70601article
AJG 1ABDC C
Weight
0.50

What the paper says

ABSTRACT This study explores the influence of adopting Green AI on the quality of environmental, social, and governance (ESG) disclosure, paying particular attention to the moderating role of gender diversity in audit committees. The findings indicate that firms integrating Green AI achieve higher‐quality ESG disclosures, both in aggregate and across individual dimensions. Moreover, the presence of gender‐diverse audit committees strengthens the positive link between Green AI adoption and ESG reporting outcomes. By framing the analysis within a dynamic capability perspective, the study underscores how technological innovation interacts with governance mechanisms to shape disclosure practices. From a practical standpoint, the results suggest that organizations can improve the credibility and depth of ESG reporting by combining investments in Green AI with efforts to ensure diversity within audit oversight. For policymakers, the evidence highlights the value of creating regulatory frameworks that encourage gender‐diverse governance while fostering the responsible use of AI, thereby advancing the twin transitions of digitalization and sustainability.

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https://doi.org/https://doi.org/10.1002/csr.70601

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@article{fawad2026,
  title        = {{Green <scp>AI</scp> Adoption and <scp>ESG</scp> Disclosure Quality: The Role of Audit Committee Gender Diversity}},
  author       = {Fawad Rauf},
  journal      = {Corporate Social Responsibility and Environmental Management},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1002/csr.70601},
}

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Green <scp>AI</scp> Adoption and <scp>ESG</scp> Disclosure Quality: The Role of Audit Committee Gender Diversity

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.