Artificial Intelligence Disclosures in Sustainability Reports: Towards an Artificial Intelligence Reporting Framework

Enrique Bonsón () and Michaela Bednárová ()
Additional contact information
Enrique Bonsón: University of Huelva
Michaela Bednárová: Pablo de Olavide University

A chapter in Digital Transformation in Industry, 2022, pp 391-407 from Springer

Abstract: Abstract With the rapid proliferation of the use of artificial intelligence (AI) in organizations over the last decade, certain concerns arise regarding human rights, data security, privacy or other ethical issues that could be at stake due to the uncontrolled use of AI. However, concerns regarding transparency in the use of AI are not yet reflected in any standards for the disclosure of non-financial information, nor in current regulations. Voluntary disclosure of AI, being a novelty, is scarce, implies a lack of standardization and is limited above all to the financial, technology and telecommunications sectors. Therefore, the main objective of this paper is to seek consensus and to propose a set of relevant elements to structure the information on the use of AI by companies, to improve transparency, mitigate risks and demonstrate a real responsibility in its use. For the purposes of this study, a set of disclosure elements had been proposed based on multi stakeholder approach with the collaboration between the New Technologies Commission of AECA and the BIDA Observatory. The final proposal has been validated by online questionnaires and includes a guide to the general information elements (AI governance model; Ethics and responsibility; Strategy) as well as more specific disclosure requirements for each medium–high risk automated decision making (ADM) systems. Thus, this research attempts to contextualize the development of artificial intelligence reporting standards.

Keywords: Artificial intelligence; Disclosure; Standardization (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-030-94617-3_27

Ordering information: This item can be ordered from
http://www.springer.com/9783030946173

DOI: 10.1007/978-3-030-94617-3_27

Access Statistics for this chapter

More chapters in Lecture Notes in Information Systems and Organization from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().