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dc.contributor.authorBonsón Ponte, Enrique 
dc.contributor.authorBednárová, Michaela
dc.contributor.authorPerea El Khalifi, David
dc.description.abstractOver 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.es_ES
dc.description.sponsorshipFunding for open access charge: Universidad de Huelva / CBUAes_ES
dc.relation.isversionofPublisher’s version
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España*
dc.subject.otherArtificial Intelligencees_ES
dc.subject.otherContent analysises_ES
dc.subject.otherCorporate reportinges_ES
dc.subject.otherEuropean companieses_ES
dc.titleDisclosures about algorithmic decision making in the corporate reports of Western European companieses_ES

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Atribución-NoComercial-SinDerivadas 3.0 España
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