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

In: Digital Transformation in Industry

Author

Listed:
  • Enrique Bonsón

    (University of Huelva)

  • Víctor Alejo

    (University of Huelva)

  • Domenica Lavorato

    (Parthenope University of Naples)

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.

Suggested Citation

  • Enrique Bonsón & Víctor Alejo & Domenica Lavorato, 2021. "Artificial Intelligence Disclosure in the Annual Reports of Spanish IBEX-35 Companies (2018–2019)," Lecture Notes in Information Systems and Organization, in: Vikas Kumar & Jafar Rezaei & Victoria Akberdina & Evgeny Kuzmin (ed.), Digital Transformation in Industry, pages 147-155, Springer.
    • Handle: RePEc:spr:lnichp:978-3-030-73261-5_14
    DOI: 10.1007/978-3-030-73261-5_14
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