AI-Related Disclosure and Enterprise Sustainable Development: Evidence From Chinese Manufacturing Enterprises

Despite growing interest in enterprise sustainable development, limited research has systematically examined the association between enterprises’ AI-related strategic disclosure and triple-bottom-line (TBL) performance across economic, environmental, and social dimensions. This study addresses this gap using panel data from Chinese A-share listed manufacturing enterprises from 2014 to 2023. Our findings show that AI-related disclosure intensity is positively associated with enterprise sustainable development. Additional analyses provide suggestive evidence that this association is linked to internal organizational capabilities and external stakeholder attention, particularly media coverage and analyst tracking. The results contribute to the literature on digital sustainability and offer practical insights for policymakers and business leaders.