Under the conditions of constantly rising uncertainties in the development of the global economy and society, it becomes increasingly important to study the relationship between corporate ESG performance and generative AI governance. For this reason, the purpose of this study is to investigate the mutually causal relationship between corporate ESG performance (ESG) and generative AI governance (GAI) on the basis of institutional theory. Based on previous literature and theoretical analysis, four research hypotheses were formulated, and, at the same time, the sample size was selected, along with the source of information about the companies being analyzed. In this model of regression analysis, the effects of the dependent variables, independent variables, mediators, control variables, and moderators on one another are reflected. The regression model of analysis is used to verify the stated research hypotheses. When all other factors remain unchanged, there exists a significant mutual correlation of corporation ESG performance (ESG) and generative AI governance (GAI), which verifies hypotheses H1 and H2. Despite the presence of the enterprise life cycle (ELC) and industry classification (IC) in the analysis, a significant mutual correlation of corporation ESG performance (ESG) and generative AI governance (GAI) still exists.
