@article{10272/21419,
year = {2023},
url = {https://hdl.handle.net/10272/21419},
abstract = {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.},
organization = {Funding for open access charge: Universidad de Huelva / CBUA},
publisher = {Elsevier},
keywords = {ADM},
keywords = {Artificial Intelligence},
keywords = {Content analysis},
keywords = {Corporate reporting},
keywords = {European companies},
title = {Disclosures about algorithmic decision making in the corporate reports of Western European companies},
doi = {10.1016/j.accinf.2022.100596},
author = {Bonsón Ponte, Enrique and Bednárová, Michaela and Perea El Khalifi, David},
}