Artificial Intelligence for Green Financial Decision-Making: A Conceptual Model of Sustainable Performance in Moroccan Firms

Abstract

Digital transformation and the environmental transition are reshaping how firms allocate resources, evaluate risks, and pursue sustainable value creation. This conceptual study examines how organizational artificial intelligence (AI) capability may contribute to sustainable performance through a sequence of decision-making, financial, and environmental mechanisms, with Moroccan firms considered as a priority context for future application. The study adopts a theoretical, non-empirical design based on a critical and integrative review of literature spanning AI capability, organizational decision-making, green finance, green investment, and sustainable performance. The Resource-Based View and dynamic capabilities theory are jointly mobilized to explain how technological and financial resources can be integrated, transformed, and reconfigured into organizational outcomes. The analysis reveals that these research streams remain fragmented and that the mechanisms connecting AI-enabled decision quality to green finance mobilization and subsequent environmental investment are insufficiently integrated. In response, the article develops a conceptual model comprising five constructs: organizational AI capability, green financial decision quality, access to and mobilization of green finance, green investment, and sustainable performance. Seven theoretical propositions are advanced, including a mediating mechanism through which green investment converts financial resources into sustainable outcomes. The contribution lies in connecting digital transformation and environmental transition within a single process-oriented explanatory architecture. The proposed model provides a theoretically grounded basis for future empirical testing in Moroccan firms and other emerging-economy settings, while highlighting the importance of combining technological capability, decision quality, financing capacity, and effective green investment.