Impact of Artificial Intelligence on the Relation Between Firm Attributes and Customer Health, Safety, and Privacy Disclosure.

This study examines the moderating role of Artificial Intelligence (AI) in the relationship between firm attributes and customer health, safety, and privacy disclosures (CHSPD) among listed firms in Nigeria. Anchored on Stakeholder Theory and the Diffusion of Innovation Theory, the research explores how firm characteristics specifically firm size, profitability, financial leverage, and labor intensity influence CHSPD and how AI adoption alters these dynamics. The study further controls for governance variables such as board size, composition, and diligence. Employing a quantitative longitudinal design, secondary data from annual reports of listed Nigerian firms (2019–2023) were analyzed. A disclosure index based on GRI standards was used to quantify CHSPD, while regression analysis tested the direct and moderating effects. Results reveal that leverage negatively and significantly affects CHSPD, while board size and diligence positively contribute to disclosure quality. AI adoption, although showing a positive direct relationship with CHSPD, becomes significant when interacting with firm attributes, especially profitability and leverage. The findings highlight the importance of robust AI governance and strategic resource allocation in enhancing disclosure practices. The study contributes to emerging-market discourse on AI ethics, corporate transparency, and data governance, offering actionable insights for regulators, corporate boards, and policy institutions. Keywords: Artificial Intelligence (AI), Firm Attributes, Customer Health Safety and Privacy Disclosure (CHSPD), Corporate Governance, AI Ethics, Stakeholder Theory, Diffusion of Innovation, Emerging Markets, Nigerian Listed Firms, Corporate Transparency