AI adoption and financial performance of large Polish enterprises applying ESG standards

The aim of this article is to answer current questions relevant to large enterprises that view reality through the prism of their values: is there a relationship between the fact of using AI for market analysis (binary indicator) and the size of the enterprise applying ESG standards (measured by the scale of its turnover) and the profits it generates? Among companies that apply ESG standards, does the use of AI for market analysis lead to higher absolute profit? Estimating a logistic regression model and a linear regression model (sample of 93 large Polish enterprises) revealed that the use of AI does not show a statistically significant relationship with the amount of enterprise turnover and profit. This may indicate the need for companies applying ESG standards to further improve their competencies and good practices in using the potential of AI. The study is limited by the small sample size and narrow scope of questions, but the results reveal the dilemmas facing this new aspect of business activity.