Artificial Intelligence Disclosure in the Annual Reports of Spanish IBEX-35 Companies (2018–2019)

Enrique Bonsón (), Víctor Alejo and Domenica Lavorato
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Enrique Bonsón: University of Huelva
Víctor Alejo: University of Huelva
Domenica Lavorato: Parthenope University of Naples

A chapter in Digital Transformation in Industry, 2021, pp 147-155 from Springer

Abstract: Abstract This paper explores the information on Artificial Intelligence (AI) that Spanish IBEX 35 listed companies are including in their annual/sustainability reports. The study mainly focuses on the AI systems that companies indicate they are using or developing, the projects they are tackling and the extent to which they follow some principles or ethical guidelines when using AI-based technologies. The study analyses, both from a qualitative and quantitative perspective, the content of the reports of IBEX 35 companies for 2018 and 2019. The findings suggest that although AI reporting is growing because of the interest in these technologies, it is growing in a non-structured way, and that the adoption of ethical approaches to AI is at a very preliminary stage. The paper analyzes some evidence about a part of non-financial disclosure, AI disclosure, which has not been explored yet. It may serve as a starting point for researchers and companies interested in developing clear guidelines on what kind of information is relevant and mandatory for companies to report, what ethical principles or regulations AI applications must follow and how it has to be disclosed.

Keywords: Artificial intelligence; Content analysis; Ethical guidelines; IBEX 35 companies; Non-financial reporting; Voluntary disclosure (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:lnichp:978-3-030-73261-5_14

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DOI: 10.1007/978-3-030-73261-5_14

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