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

Author

Listed:
  • Bonsón, Enrique
  • Lavorato, Domenica
  • Lamboglia, Rita
  • Mancini, Daniela

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.

Suggested Citation

  • Bonsón, Enrique & Lavorato, Domenica & Lamboglia, Rita & Mancini, Daniela, 2021. "Artificial intelligence activities and ethical approaches in leading listed companies in the European Union," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
    • Handle: RePEc:eee:ijoais:v:43:y:2021:i:c:s1467089521000373
    DOI: 10.1016/j.accinf.2021.100535
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    4. Paula Monteiro, Albertina & Vale, Joana & Leite, Eduardo & Lis, Marcin & Kurowska-Pysz, Joanna, 2022. "The impact of information systems and non-financial information on company success," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
    5. Angelina Roša (Rosha) & Liudmila Lobanova, 2022. "Ethical Responsibility of a Company in the Context of Digital Transformation of Work: Conceptual Model," Sustainability, MDPI, vol. 14(18), pages 1-29, September.
    6. Dmitry A. Ruban, 2022. "Analytical Review of Conjugation of the Ethical Bases of Artificial Intelligence Implementation and Ecologization in Corporate Governance," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 21(2), pages 390-418.

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