A Proposal for Examining the Impact of SDGs on Financial Performance in Listed Companies: the Moderating Role of AI Applications
Abstract
listed companies, focusing on the moderating role of Artificial Intelligence (AI) applications. As companies increasingly align their strategies with global SDGs, it is important to understand the financial impact of this combination. This paper presents a summary of the existing
literature, which reveals a lack of studies that use AI as a moderating variable. Accordingly, this paper employs a mixed-methods approach to
examine the dual impact of sustainable development goals and AI on financial success in the context of SDGs. The objective is to assist listed
companies in optimising operational efficiency, improving decision-making processes and promoting compliance with sustainable development reporting standards through the application of AI in the face of urgent global challenges, and then result in favourable growth in corporate financial performance.
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DOI: http://dx.doi.org/10.70711/frim.v2i11.5554
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