Artificial intelligence activities and ethical approaches in leading listed companies in the European Union

Enrique Bonsón, Domenica Lavorato, Rita Lamboglia and Daniela Mancini

International Journal of Accounting Information Systems, 2021, vol. 43, issue C

Abstract: This study explores the information regarding Artificial Intelligence (AI) included by European listed companies in their annual and/or sustainability reports. The study mainly focuses on (1) the development and use of AI systems/projects reported by companies, (2) the extent to which companies disclose ethical principles or guidelines regarding AI and (3) the factors explaining these practices.

Keywords: Artificial Intelligence; Content analysis; Corporate ethics; Non-financial reporting; Voluntary disclosure theories (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:43:y:2021:i:c:s1467089521000373

DOI: 10.1016/j.accinf.2021.100535

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