RT Journal Article
T1 Disclosures about algorithmic decision making in the corporate reports of Western European companies
A1 Bonsón, Enrique
A1 Bednárová, Michaela
A1 Perea-Khalifi, David
K1 Sistemas de soporte a la decisión
AB Over the last decade, the use of different artificial intelligence (AI) tools has increased. To shed some light on the emerging trend of AI disclosure, the aim of this paper is to analyse the current practices of major Western European companies regarding the automated decision-making (ADM) disclosure in their annual or sustainability reports. This paper proposes a methodology based on bigrams that enables the automatic extraction of the information on ADM that companies disclose. The sample consisted of 962 annual/sustainability reports, published in 2018 and 2019, of 337 companies listed on 13 Western European countries’ stock markets. Our findings show that ADM disclosure is still at an early stage and that the first adopters are mostly companies operating in the financial sector.
PB Elsevier
YR 2023
FD 2023
LK https://hdl.handle.net/10630/32908
UL https://hdl.handle.net/10630/32908
LA eng
NO Bonsón, E., Bednárová, M., & Perea, D. (2023). Disclosures about algorithmic decision making in the corporate reports of Western European companies. International Journal of Accounting Information Systems, 48, 100596.
DS RIUMA. Repositorio Institucional de la Universidad de Málaga
RD 21 ene 2026