Abstract: Artificial intelligence is an important driving force for enterprises to change their knowledge production methods and decision-making paradigms. The application of artificial intelligence by enterprises will affect their information generation and disclosure. Taking Chinese A-share listed companies from 2008 to 2023 as samples, this study examines the impact of applying artificial intelligence on the quality of corporate carbon information disclosure. The results show that the application of artificial intelligence by enterprises has significantly improved the quality of carbon information disclosure. The analysis of the mechanism of action reveals that the application of artificial intelligence in enterprises can improve their information environment, ESG performance, and enhance the quality of internal control. Therefore, the application of artificial intelligence in enterprises can improve the quality of carbon information disclosure. The heterogeneity analysis reveals that in regions with strong environmental regulations, industries with high competition, and industries with high environmental sensitivity, the application of artificial intelligence by enterprises has a greater effect on improving the quality of carbon information disclosure. Therefore, enterprises need to accelerate the application of artificial intelligence, improve the quality of data collection, and actively fulfill ESG. The regulatory authorities should use artificial intelligence technology to accelerate the improvement of the carbon information disclosure system.

Key words: artificial intelligence, quality of carbon information disclosure, information environment, internal quality control