The Role of AI in Enhancing ESG Performance and Firm Resilience: Evidence from Vietnam’s Export-Oriented Enterprises

Abstract

Huynh Thanh Dien

The paper examines how artificial intelligence (AI) adoption shapes firms’ resilience (RES) through risk management (RM), data transparency (DT), and environmental, social, and governance (ESG) performance in an emerging-market context. Using a stratified sample of 300 export-oriented firms across textiles/footwear, electronics/components, seafood/ agriculture, wood/furniture, and other sectors, we estimate a structural model and conduct multi-group comparisons by ownership (FDI vs. domestic) and industry. Results indicate that AI does not directly enhance RES; instead, AI improves RM and DT, which strengthen ESG and, in turn, bolster RES. ESG exhibits the strongest total effect on RES. Heterogeneity analyses reveal pronounced gaps in AI and ESG between FDI and domestic firms and between electronics and traditional sectors, while RES tends to converge. Robustness checks address common method bias, measurement invariance, and endogeneity concerns. The findings highlight that aligning digital technologies with governance and risk capabilities is pivotal for sustainable resilience in emerging markets.

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