In　the　context　of　the　rapid　development　of　artificial　intelligence　(AI)　technology　and　the　growing　global　attention　to　the　ESG　performance　of　enterprises,　this　study　takes　the　＂National　New　Generation　Artificial　Intelligence　Innovation　and　Development　Pilot　Zone＂　as　a　quasi-natural　experiment.　Based　on　the　unbalanced　panel　data　of　Chinese　Shanghai　and　Shenzhen　listed　companies　from　2007　to　2022,　it　uses　the　multi-period　difference-indifferences　model　(DID)　and　the　propensity　score　matching-difference-in-differences　(PSM-DID)　method　to　explore　the　impact　and　mechanism　of　the　AI　pilot　policy　on　the　ESG　performance　of　enterprises.　The　empirical　results　show　that　this　policy　significantly　improves　the　ESG　performance　of　enterprises,　and　the　robustness　of　the　conclusion　is　verified　through　parallel　trend　tests,　placebo　tests,　PSM-DID　tests,　etc.　The　heterogeneity　analysis　shows　that　the　policy　has　different　effects　in　different　regions　and　industries,　and　the　response　is　more　significant　in　the　eastern　and　central　regions,　as　well　as　non-state-owned　enterprises　and　heavily　polluting　industries.　The　analysis　of　the　impact　mechanism　confirms　the　key　role　of　green　technology　innovation　and　the　level　of　R&D　expenditure.　Finally,　this　paper　puts　forward　policy　suggestions　such　as　formulating　differentiated　policies,　building　innovation　platforms,　enhancing　R&D　investment,　and　establishing　monitoring　and　evaluation　mechanisms　to　promote　the　effective　implementation　of　AI　technology　application　by　enterprises　in　ESG　performance.