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Background <p>Artificial intelligence (AI) in finance has become a breakthrough in sustainable finance development and improvement of environmental, social, and governance (ESG). Although of increasing interest, the processes by which AI relates to green finance to affect ESG performance are understudied, especially in institutionalized banking settings.</p> Aim <p>To analyse both direct and indirect impacts of AI implementation on ESG performance, particularly the mediating impact of green finance on the German banking industry.</p> Methods <p>A cross-sectional survey was carried out on 200 banking professionals in Germany. The data were equipped by means of partial least squares structural equation modeling (PLS-SEM) to examine the relations between the AI adoption, green finance, and ESG performance, and the mediating impact of green finance.</p> Results <p>The results indicate that AI adoption has a significant direct effect on ESG performance (β = 0.468, <i>p</i> &lt; 0.001) and a strong influence on green finance practices (β = 0.458, <i>p</i> &lt; 0.001). Green finance demonstrates a positive but comparatively smaller effect on ESG performance (β = 0.134, <i>p</i> = 0.036). Mediation analysis confirms that green finance partially mediates the relationship between AI and ESG performance (β = 0.061, <i>p</i> = 0.039).</p> Conclusion <p>The study finds that AI is the main driver of ESG performance, and green finance can be viewed as a complementary mechanism. The results indicate that the combination of digital technologies and sustainable finance frameworks is essential in order to improve ESG results in highly regulated financial systems.</p>

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Artificial intelligence and ESG performance in the German banking sector through green finance

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年6月22日

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  • Mariam Sohail,
  • Shahsuzan Zakaria,
  • Faisal Sheraz,
  • Amena Sibghatullah

摘要

Background

Artificial intelligence (AI) in finance has become a breakthrough in sustainable finance development and improvement of environmental, social, and governance (ESG). Although of increasing interest, the processes by which AI relates to green finance to affect ESG performance are understudied, especially in institutionalized banking settings.

Aim

To analyse both direct and indirect impacts of AI implementation on ESG performance, particularly the mediating impact of green finance on the German banking industry.

Methods

A cross-sectional survey was carried out on 200 banking professionals in Germany. The data were equipped by means of partial least squares structural equation modeling (PLS-SEM) to examine the relations between the AI adoption, green finance, and ESG performance, and the mediating impact of green finance.

Results

The results indicate that AI adoption has a significant direct effect on ESG performance (β = 0.468, p < 0.001) and a strong influence on green finance practices (β = 0.458, p < 0.001). Green finance demonstrates a positive but comparatively smaller effect on ESG performance (β = 0.134, p = 0.036). Mediation analysis confirms that green finance partially mediates the relationship between AI and ESG performance (β = 0.061, p = 0.039).

Conclusion

The study finds that AI is the main driver of ESG performance, and green finance can be viewed as a complementary mechanism. The results indicate that the combination of digital technologies and sustainable finance frameworks is essential in order to improve ESG results in highly regulated financial systems.