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In the context of digital transformation, artificial intelligence (AI) is reshaping corporate practices, particularly in the realm of corporate social responsibility (CSR). As AI enables organizations to automate processes and make data-driven decisions, it also alters how companies address stakeholder expectations regarding ethics, sustainability, and accountability. Our work explores the nitration of AI and CSR in the consulting sector an area, known for its early adoption of immersion technologies. This research aims to understand how AI influences CSR practices and its subsequent effect on organizational performance taken resource-based theory as a framework this empirical analysis explore the direct and indirect impacts of AI on performance while considering CSR as mediation factor. In addition, it examines ethical concerns raised by AI, including data privacy, algorithmic devices and social inequality the results deliver significant insights for companies looking into leverage AI to improve sustainability and competitive advantages, ensuring responsible practices facing technological and ethical considerations.

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The Impact of Artificial Intelligence on Corporate Social Responsibility and Organizational Performance: An Empirical Analysis in the Consulting Sector

  • 会议论文

  • 发表日期：

    2026年

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  • Dlimi Soumaya,
  • Berakkab Khawla,
  • Fazroun Abir,
  • Sibai Imane

摘要

In the context of digital transformation, artificial intelligence (AI) is reshaping corporate practices, particularly in the realm of corporate social responsibility (CSR). As AI enables organizations to automate processes and make data-driven decisions, it also alters how companies address stakeholder expectations regarding ethics, sustainability, and accountability. Our work explores the nitration of AI and CSR in the consulting sector an area, known for its early adoption of immersion technologies. This research aims to understand how AI influences CSR practices and its subsequent effect on organizational performance taken resource-based theory as a framework this empirical analysis explore the direct and indirect impacts of AI on performance while considering CSR as mediation factor. In addition, it examines ethical concerns raised by AI, including data privacy, algorithmic devices and social inequality the results deliver significant insights for companies looking into leverage AI to improve sustainability and competitive advantages, ensuring responsible practices facing technological and ethical considerations.