Artificial Intelligence and Sustainable Decisions
Open accessAbstract
When addressing corporate sustainability challenges, artificial intelligence (AI) is a double-edged sword. AI can make significant progress on the most complicated environmental and social problems faced by humans. On the other hand, the efficiencies and innovations generated by AI may also bring new risks, such as automated bias and conflicts with human ethics. We argue that companies and governments should make collective efforts to address sustainability challenges and risks brought by AI. Accountable and sustainable AI can be achieved through a proactive regulatory framework supported by rigorous corporate policies and reports. Given the rapidly evolving nature of this technology, we propose a harmonised and risk-based regulatory approach that accommodates diverse AI solutions to achieve the common good. Ensuring an adequate level of technological neutrality and proportionality of the regulation is the key to mitigating the wide range of potential risks inherent to the use of AI. Instead of promoting sustainability, unregulated AI would be a threat since it would not be possible to effectively monitor its effects on the economy, society and environment. Such a suitable regulatory framework would not only create a consensus concerning the risks to avoid and how to do so but also include enforcement mechanisms to ensure a trustworthy and ethical use of AI in the boardroom. Once this objective is achieved, it will be possible to refer to this technological development as a common good in itself that constitutes an essential asset to human development.
AI snapshot
Written from the paper’s full text.
TL;DR
The paper argues AI is a double-edged sword for corporate sustainability: it can support CSR and SDG progress, but also creates bias, opacity, data monopolisation and ethical risks. It proposes a harmonised, risk-based regulatory framework with enforcement to ensure trustworthy, sustainable AI in the boardroom and treat AI as a common good.
Key findings
- AI can act as an enabler on 134 targets (79%) across all SDGs, but the paper identifies risks including data bias, lack of transparency/“black-box” systems, monopolisation of data and expertise, and conflicts with human ethics.
- Data-driven decision-making is associated with corporate benefits: companies using it are estimated to be, on average, 6% more profitable and 5% more productive than competitors.
- The regulatory landscape is fragmented: more than 84 initiatives describe AI principles and values, but they lack enforcement mechanisms; the paper proposes a harmonised, risk-based approach with low-risk flexible/voluntary codes, medium-to-high-risk standards with disclosure, and comprehensive regulation for high-risk systems.
- Sustainable AI should address the entire AI life cycle; training one natural language processing model can result in more than 600,000 lb of CO₂ emissions, so environmental costs should be justified by intended benefits.
Methods
- Doctrinal and policy analysis: the paper reviews CSR, corporate law, AI governance and regulatory instruments rather than conducting an empirical study.
- It draws on legal and policy sources such as the UK Companies Act 2006, EU AI regulation proposals, OECD materials, case law, and secondary literature to build a normative argument.
- No dataset, sample, population, or statistical test is used; the proposed risk-based framework is argued conceptually rather than tested.
Limitations
- The paper states it does “not have space to explore this in depth in this article” regarding the risk-based regulatory approach.
- It notes that AI lacks a universally accepted definition, the technology is rapidly evolving, there is no one-size-fits-all solution, and current regulatory approaches are fragmentary and inconsistent.
- Evident from the text: the article is normative and conceptual, with no empirical validation of the proposed framework and heavy reliance on secondary sources and illustrative examples.
Model-written summary. Check it against the paper before relying on it.
Integrity signals
Registry
Cites
Statistics
Claims the paper makes
0 of 118 cited sources checked · 0 supported · 0 flagged
- Premisecitation
In a corporate setting, AI can be applied to advance the effectiveness and efficiency of corporate social responsibility (CSR) programmes.
“In a corporate setting, AI can be applied to advance the effectiveness and efficiency of corporate social responsibility (CSR) programmes.3”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Naqvi (2021)
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- Premisereasoning
Poor data quality is 'enemy number one' to the use of ML.
“Poor data quality is 'enemy number one' to the use of ML. 74”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Redman (2018)
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- Premisecitation
When properly fed with adequate and high-quality big data, AI can help board members to unveil hidden insights and valuable knowledge, resulting in an improvement of the efficacy and quality of the decision-making processes.
“When properly fed with adequate and high-quality big data, AI can help board members to unveil hidden insights and valuable knowledge, resulting in an improvement of the efficacy and quality of the decision-making processes.86”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [86]
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- Premisecitation
Studies have shown that integrating sustainability aspects in the organisation is beneficial in terms of reputation, productivity and access to financial resources.
“Studies have shown that integrating sustainability aspects in the organisation is beneficial in terms of reputation, 47 productivity 48 and access to financial resources.49”
Quote in the paperNot a substantial claim0 of 3 sources checked - Premisecitation
Ethical and legitimate application of data can provide companies with valuable evidence and options that enable them to make more informed decisions and obtain a competitive 'data advantage' over rivals.
“Ethical and legitimate application of data can provide companies with valuable evidence and options that enable them to make more informed decisions and obtain a competitive 'data advantage' over rivals.76”
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- Premisecitation
The increasing availability of big data, together with real-time data collection and processing technologies, can revolutionise the senior management of organisations.
“The increasing availability of big data, together with the technologies to collect and process the data in real-time, can revolutionise the senior management of organisations.79”
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- Premisecitation
The possibility of harnessing the potential of AI-especially in the case of ML-crucially depends on the availability of high-quality big data.
“The possibility of harnessing the potential of AI-especially in the case of ML-crucially depends on the availability of high-quality big data.69”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Sanchez-Graells (2020)
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- Premisecitation
AI can play an essential role in complex situations that require big data processing at speed beyond the cognitive capabilities of even the smartest human decision-makers.
“Similarly, it can play an essential role in complex situations that require big data processing at speed 'beyond the cognitive capabilities of even the smartest human decision-makers'.96”
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- Premisecitation
Instead of replacing human intelligence, AI improves it by providing certain information or advice that otherwise would be difficult to obtain.
“Instead of replacing human intelligence, AI improves it by providing certain information or advice that otherwise would be difficult to obtain.94”
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- Premisecitation
The use of AI would tackle problems such as 'choice overload' or 'analysis paralysis', where the excess of available information is overwhelming due to a large number of potential outcomes and the inherent risks and directors cannot give a swift response.
“The use of AI would tackle problems such as 'choice overload' 97 or 'analysis paralysis', 98 where the excess of available information is overwhelming due to a large number of potential outcomes and the inherent risks and directors cannot give a swift response.99”
Quote in the paperSubstantial claim0 of 3 sources checked - Premisecitation
When designing an AI system, the solution to an optimisation problem is not coded in advance but is derived from data analysis.
“When designing this system, the solution to an optimisation problem is not coded in advance but is derived from data analysis.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Armour and Eidenmüller (2020)
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- Interpretationreasoning
Data is crucial to building a model of corporate governance that relies on AI.
“Data is crucial to building a model of corporate governance that relies on AI.”
Quote in the paperSubstantial claim - Premisecitation
Most directors do not have the necessary knowledge and skills in terms of sustainability to make a well-informed and diligent decision.
“The problem is that most directors do not have the necessary knowledge and skills in terms of sustainability to make a well-informed and diligent decision.52”
Quote in the paperSubstantial claim0 of 1 sources checked- cites The Sustainability Board (2021)
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- Premisecitation
When there is a lack of information about alternative decisions and/or their consequences, AI can overcome this uncertainty with predictive analysis, for example, by generating new ideas through probability and data-driven statistical inference approaches.
“When there is a lack of information about alternative decisions and/or their consequences, AI can overcome this uncertainty with predictive analysis, for example, by generating new ideas through probability and data-driven statistical inference approaches.95”
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- Interpretationreasoning
In particular, AI can support corporations and boards in situations of uncertainty, complexity or equivocality.
“In particular, AI can support corporations and boards in situations of uncertainty, complexity or equivocality.”
Quote in the paperSubstantial claim - Premisecitation
VITAL, an ML programme capable of making investment recommendations, was created in 2014.
“The first step in this direction was the creation, in 2014, of VITAL (Validating Investment Tool for Advancing Life Science), an ML programme capable of making investment recommendations.”
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- Premisereasoning
Monopolisation of data and expertise is another hazard for AI's application.
“Third, monopolisation of data and expertise is another hazard for AI's application.”
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Lack of transparency in the decision-making process is a significant deficiency that compromises the correct performance of AI systems.
“Second, a significant deficiency that compromises the correct performance of AI systems is the lack of transparency in the decision-making process.”
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The opacity of AI systems (black-box systems) makes detection of bias and errors extremely difficult.
“In addition, the opacity of these systems (so-called 'black-box' systems) makes the detection of bias and errors extremely difficult.”
Quote in the paperSubstantial claim - Premisecitation
Microsoft's AI bot 'Tay' was taken offline in 2016 after developing racist behaviour by learning from Twitter users' statements.
“A good example of this dangerous trend is Microsoft's AI bot 'Tay', taken offline in 2016 after developing racist behaviour by learning from Twitter users' statements.117”
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- Premisecitation
Evidence has shown that AI can act as an enabler on 134 targets (79%) across all SDGs.
“Evidence has shown that AI can act as an enabler on 134 targets (79%) across all SDGs.135”
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- Premisecitation
Deep Knowledge Ventures appointed VITAL as a member of the board with observer status.
“Deep Knowledge Ventures, a venture capital firm from Hong Kong, appointed VITAL as a member of the board with observer status 107 due to its ability to 'automate due diligence and use historical data-sets to uncover trends that are not immediately obvious to humans surveying top-line data'.108”
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- Interpretationcitation
AI will encourage transparency.
“First, AI will encourage transparency, which is regarded as a core value and critical approach to enhance sustainability.140”
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- Interpretationreasoning
If the situation remains as it is today, SMEs will be in a second division due to limitations on accessing data and expertise.
“Even though it is expected that AI will be more accessible to SMEs as its maturity level increases, if the situation remains as it is today, these companies will be in a second division due to the limitations on accessing data and expertise.”
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Much remains unknown about human brains and how to replicate their internal connections.
“There is still much that is not understood about human brains and how to replicate their internal connections.”
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- Premisecitation
According to McKinsey, big tech companies such as Alibaba, Amazon and Google are securing qualified talent to develop their AI strategy by buying startups and hiring many of the available experts in the market.
“According to McKinsey, big tech companies-such as Alibaba, Amazon and Google-are securing qualified talent to develop their AI strategy by buying startups and hiring many of the available experts in the market.126”
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The vast demand for AI-related jobs clashes with a shortage of highly qualified professionals.
“The problem is that the vast demand for AI-related jobs clashes with a shortage of highly qualified professionals.”
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- Interpretationreasoning
As ML systems become more powerful and can autonomously incorporate new algorithms and modify programme features, new biases could be created.
“As ML systems become more powerful, being capable of incorporating new algorithms and modifying the features of the programme autonomously, new biases could also be created.”
Quote in the paperNot a substantial claim - Premisereasoning
Data can mirror the preconceptions and biases of its designers, who might favour clients' interests or steer decisions in a particular direction.
“On the other hand, data can also mirror the preconceptions and biases of their designers, who might want to favour their clients' interests or steer the decision in a particular direction.”
Quote in the paperSubstantial claim - Interpretationcitation
AI can measure disclosure against standards that may be legally required nationally and internationally to ensure compliance with regulations or voluntary standards.
“AI can also measure disclosure against standards that may be legally required nationally and internationally to ensure compliance with regulations or voluntary standards.141”
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- Premisecitation
Training one model of natural language processing can result in more than 600,000 lb of CO2 emissions.
“Strubell has estimated that training one model of natural language processing can result in more than 600,000 lb of CO 2 emissions.137”
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- Premisereasoning
General human-level intelligence (general AI) remains in the realm of science fiction.
“Until then, the concept of general human-level intelligence (also known as general AI) remains in the realm of science fiction.109”
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- Premisecitation
The European Commission has identified imbalances in market power concerning access and use of data as one of the main issues preventing the European Union from realising its potential in the data economy.
“The imbalances in market power concerning the access and use of data have been identified by the European Commission as one of the main issues that prevent the European Union from realising its potential in the data economy.”
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The training and development of algorithms generate a substantial portion of greenhouse gas emissions.
“The training and development of algorithms generate a substantial portion of greenhouse gas emissions.”
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- Premisecitation
Data bias is one of the most often recognised hazards of AI.
“First, one of the most often recognised hazards is the one brought by data bias.”
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- Premisereasoning
There is a lack of enforcement mechanisms for AI ethics principles.
“Finally, the third problem concerns the lack of enforcement mechanisms.”
Quote in the paperSubstantial claim - Premisecitation
The use of AI can involve conflicts of interest that show the partial nature of algorithms.
“In addition, the use of AI can involve conflicts of interest that show the partial nature of algorithms. 147”
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- Interpretationnone given
The existence of numerous bodies of ethical principles with different approaches creates uncertainty.
“The first problem, as mentioned above, is the uncertainty derived from the existence of numerous bodies of ethical principles with different approaches.”
Quote in the paperSubstantial claim - Premisecitation
If policy-makers lack sufficient understanding of the risks and challenges of AI, the oversight policy is likely to be ineffective at best and counterproductive at worst.
“Otherwise, the oversight policy 'is likely to be ineffective at best and counterproductive at worst'.150”
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- Premisecitation
Globalisation has further increased the complexity of the legal environment by exposing corporations to international law and the laws of foreign nations.
“Meanwhile, globalisation has further increased the complexity of the legal environment by exposing corporations to international law and the laws of foreign nations.163”
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- Premisecitation
The European Commission has taken a clear position in favour of regulating AI since 2018.
“Since 2018, when announcing the strategy for artificial intelligence for Europe, the European Commission has taken a clear position in favour of regulating AI.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites European Commission (2018)
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- Premisecitation
AI, which uses big data to run algorithms, can provide boards with opportunities to enhance their adaptive capabilities and shape their ability to address environmental changes rapidly.
“Fourth, AI, which uses big data to run algorithms, can provide boards with opportunities to enhance their adaptive capabilities and shape their ability to address environmental changes rapidly.144”
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- Premisecitation
A wave of new AI tools, designed for functions such as document processing or responding to shareholders' or stakeholders' queries, will enhance the efficiency of boards' decision-making processes.
“A wave of new AI tools, designed for functions such as document processing or responding to shareholders' or stakeholders' queries, will enhance the efficiency of boards' decision-making processes.145”
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- Premisecitation
The vast influence of the private sector is one of the main reasons why there is no harmonised regulation yet.
“The second problem, and probably one of the main reasons why there is no harmonised regulation yet, is the vast influence of the private sector.”
Quote in the paperSubstantial claim0 of 2 sources checked- cites Jobin et al. (2019); Benkler (2019), p 161
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- cites Wagner (2018), pp 84-89 source
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- Premisecitation
The non-binding character of existing AI ethics principles means that deviating from them has no consequences for companies beyond reputational losses in case of misconduct or abuse.
“The non-binding character of the existing bodies of principles that aim to discipline AI design and deployment means that, in practice, deviating from the ethical guidelines has no consequences for companies beyond reputational losses in case of misconduct or abuse.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Hagendorff (2019), pp 99-100 source
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- Premisecitation
There are numerous bodies of ethical principles for AI with different approaches.
“The first problem, as mentioned above, is the uncertainty derived from the existence of numerous bodies of ethical principles with different approaches.”
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- Interpretationreasoning
The good intentions written in existing AI ethics guidelines have no actual effectiveness in practice.
“The good intentions written down on paper have no actual effectiveness in practice.”
Quote in the paperSubstantial claim - Premisecitation
The European Parliament and the European Council have repeatedly demanded legislative action to ensure AI benefits and risks are addressed and to facilitate enforcement of rules.
“At the same time, the European Parliament and the European Council have repeatedly demanded legislative action to ensure that both benefits and risks of AI are adequately addressed and to facilitate the enforcement of rules.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Council of the European Union (2020)
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- Interpretationreasoning
Instead of providing certainty to designers, users and even courts in case of disputes about AI-based decisions, the high number of approaches and proposals creates the opposite effect.
“Instead of providing certainty to designers, users and even courts in case of disputes about AI-based decisions, the high number of approaches and proposals creates the opposite effect.”
Quote in the paperSubstantial claim- Rests on an assumption: The current scenario is characterised by the existence of fragmentary and inconsistent approaches to AI regulation.
- Interpretationnone given
The current regulatory context for AI is fragmentary.
“The problem, however, is that we cannot pretend to regulate such a complex and immature technology with a fragmentary regulatory context.”
Quote in the paperSubstantial claim - Premisecitation
Risk-based regulation is extensively used in the environment, finance, food, and legal services.
“This approach is extensively used in aspects as diverse as the environment, finance, food, and legal services.”
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- Premisecitation
The proposed regulatory framework will be integrated into the existing sectoral safety legislation.
“Furthermore, to ensure consistency, avoid duplication and minimise additional burdens, the regulatory framework will be integrated into the existing sectoral safety legislation.187”
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- Classified as probably not a substantial claim. 149
- May combine two claims. 79
- The quote only partly states this claim. 1
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Premisenone givenAI can make significant progress on the most complicated environmental and social problems faced by humans.
“AI can make significant progress on the most complicated environmental and social problems faced by humans.”
- Also stated in: § 6 Conclusion · plain
“AI can make significant progress on the most complicated environmental and social problems faced by humans.”
Quote in the paperNot a substantial claim- Also stated in: § 6 Conclusion · plain
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Interpretationnone givenThe efficiencies and innovations generated by AI may bring new risks, such as automated bias and conflicts with human ethics.
“On the other hand, the efficiencies and innovations generated by AI may also bring new risks, such as automated bias and conflicts with human ethics.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationAlthough AI applications for sustainability are at their early stage, this trend is already starting to impact corporate sustainability in the application of AI to achieve Sustainable Development Goals (SDG) such as CO2 emissions reductions, or ML applications to improve horticultural products.
“Although AI applications for sustainability are at their early stage, this trend is already starting to impact corporate sustainability in the application of AI to achieve Sustainable Development Goals (SDG) such as CO 2 emissions reductions, or ML applications to improve horticultural products.4”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Riffle (2017)
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InterpretationreasoningAI and big data will help companies adopt ideal corporate governance principles, such as accountability, transparency and appropriate cooperation with stakeholders.
“As for the second branch, AI and big data will also help companies adopt ideal corporate governance principles, such as accountability, transparency and appropriate cooperation with stakeholders.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningAI will help establish management systems that effectively mitigate CSR risks so as to achieve economic and social benefits based on big data.
“Moreover, Al will help establish management systems that effectively mitigate CSR risks so as to achieve economic and social benefits based on big data.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationThe lack of a legal system regarding the application and design of AI may lead to the rise of private standardisation, as voluntary adjustment enables the steady establishment of the future legal framework.
“The lack of a legal system regarding the application and design of AI may lead to the rise of private standardisation, as voluntary adjustment enables the steady establishment of the future legal framework.8”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Darnault et al. (2019)
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PremisecitationCSR has been recognised and promoted through company law approaches and corporate governance mechanisms, mainly executed through information discourse and directors' duties, as a vehicle for incorporating social and environmental concerns into the business decision-making process.
“CSR has been recognised and promoted through company law approaches and corporate governance mechanisms, mainly executed through information discourse and directors' duties, as a vehicle for incorporating social and environmental concerns into the business decision-making process.17”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Gill (2008)
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Interpretationnone givenAI can change the corporate law and CSR framework, moving towards a more sustainable model of corporate governance.
“We believe that AI can change the corporate law and CSR framework, moving towards a more sustainable model of corporate governance.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based). May combine two claims.
Interpretationnone givenAI generates adverse effects, such as infringing on privacy and bringing additional algorithmic bias.
“AI also generates adverse effects, such as infringing on privacy and bringing additional algorithmic bias.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
Interpretationnone givenUnregulated AI would be a threat because it would not be possible to effectively monitor its effects on the economy, society and environment.
“Instead of promoting sustainability, unregulated AI would be a threat since it would not be possible to effectively monitor its effects on the economy, society and environment.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing).
PremisecitationSocial, environmental and human rights issues are core elements for sustainable corporate operations.
“Social, environmental and human rights issues are core elements for sustainable corporate operations.16”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites McBarnet (2007)
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InterpretationcitationIn the advisor role, AI will support decision-making in more complex issues by asking and answering the right questions, identifying opportunities, detecting irregularities and mitigating risks.
“In this role, it will support decision-making in more complex issues by-for instance-asking and answering the right questions, identifying opportunities, detecting irregularities and mitigating risks.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThis approach focuses on the availability, selection and analysis of data, which has become the most valuable asset for companies.
“This approach focuses on the availability, selection and analysis of data, which has become the most valuable asset for companies.92”
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InterpretationcitationAI can help directors navigate options, correct error-prone humans, and comment on proposed strategies at senior-level meetings.
“AI can help directors navigate options, correct error-prone humans, and comment on proposed strategies at senior-level meetings.”
Quote in the paperSubstantial claimMay combine two claims.
PremisecitationAI contributes to anticipating future needs and risks, predicting better solutions, making more efficient use of resources and increasing profits, as well as evaluating companies' performance and ensuring continuous improvement.
“It contributes to anticipating future needs and risks, predicting better solutions, making more efficient use of resources and increasing profits, as well as evaluating companies' performance and ensuring continuous improvement.87”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [87] source
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Interpretationnone givenAI will assist companies in identifying a new paradigm or pattern of thinking for formulating CSR policies and implementing CSR, particularly in terms of emphasis on creativity.
“AI will assist companies in identifying a new paradigm or pattern of thinking for formulating CSR policies and implementing CSR, particularly in terms of emphasis on creativity.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationThis model is already working on the board of the software company Salesforce, which relies on a robot called Einstein to improve corporate plans and decision-making in general.
“This model is already working on the board of the software company Salesforce, which relies on a robot called Einstein to improve corporate plans and decision-making in general.93”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [93]
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InterpretationreasoningRelevant technical and analytic expertise will soon become essential for board members.
“Relevant technical and analytic expertise will soon become essential for board members.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based). May combine two claims.
Interpretationnone givenBig data provides the opportunity to make better decisions (well-informed and based on trustworthy information) and bypass possible gaps concerning knowledge of the market or other factors decisive for the success of the action.
“Big data provides the opportunity to make better decisions, i.e., well-informed and based on trustworthy information, and bypass possible gaps concerning knowledge of the market or other factors that are decisive for the success of the action.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationOnce data extracted from various sources has been stored, it will be analysed using algorithms to find correlations and construct an optimal predictive model.
“Once the data extracted from various sources has been stored, it will be analysed using algorithms to find correlations and construct an optimal predictive model.71”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites Shrestha et al. (2019) source
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Interpretationnone givenBy putting together the information and possible lines of action, the company will reach the optimal solution in each case.
“By putting together the information and possible lines of action, the company will reach the optimal solution in each case.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
Interpretationnone givenThe success of applying AI and ML to CSR-oriented challenges relies on compliance with hard laws, soft laws, guidance and standardisation.
“In particular, the success of applying AI and ML to CSR-oriented challenges relies on compliance with hard laws, soft laws, guidance and standardisation.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
Interpretationnone givenIn a scenario of uncertainty, big data can be used to discard lines of action that a priori seemed feasible and/or avoid incorrect or unnecessarily risky decisions.
“In a scenario of uncertainty, big data can be used to discard lines of action that a priori seemed to be feasible and/or avoid incorrect or unnecessarily risky decisions.”
Quote in the paperNot a substantial claimMay combine two claims.
InterpretationreasoningCompanies' efforts in this direction will positively impact the value of the brand and corporate financial performance.
“Companies' efforts in this direction will positively impact the value of the brand and corporate financial performance.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
Interpretationnone givenAI applications need to be fed with large volumes of data (big data) to perform the stipulated functions or achieve specific goals.
“What is clear, though, is that AI applications need to be fed with large volumes of data (big data) to perform the stipulated functions or achieve specific goals.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationSMEs can use big data analytics to understand their customers better and improve revenues.
“However, SMEs can also use this mechanism to understand their customers better and improve revenues.77”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [77] source
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationInformation extracted from data can be transformed into knowledge that helps individuals make the correct movement at the right time.
“The information extracted from data can be transformed into knowledge that will help individuals to make the correct movement at the right time.80”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [80] source
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningThe advantages brought by AI in analysing information quickly and suggesting lines of action for directors will be crucial for them to make smart decisions.
“The advantages brought by AI in analysing information quickly and suggesting lines of action for directors will be crucial for them to make smart decisions.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
InterpretationreasoningThis role may allow directors to delegate time-consuming tasks such as analysing and monitoring information flows, enabling them to concentrate on strategic business decisions and operational management.
“This role may allow directors to delegate time-consuming tasks such as analysing and monitoring information flows, enabling them to concentrate on strategic business decisions and operational management.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
InterpretationreasoningAt the lowest level, AI may perform simple administrative tasks with very little autonomy or no autonomy, so the decision rights exclusively belong to human beings.
“At the lowest level, AI may perform simple administrative tasks with very little autonomy or no autonomy, so the decision rights exclusively belong to human beings.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisereasoningIn order to train an ML programme properly, historical data must be correct and meet high-quality standards.
“In order to train the programme properly, historical data must be correct and meet high-quality standards.75”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Redman (2018)
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).
Interpretationnone givenThe conflict of interests that these decisions usually involve is limited to a minimum.
“The conflict of interests that these decisions usually involve is limited to a minimum.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
InterpretationreasoningAI has enormous potential to change the nature of corporate governance practices and radically improve CSR practice by suggesting options, solving complex problems in an informed manner, or taking proper actions to achieve specific corporate goals.
“In the current intelligence age and cognitive era, AI has enormous potential to change the nature of corporate governance practices and radically improve CSR practice by suggesting options, solving complex problems in an informed manner, or taking proper actions to achieve specific corporate goals.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThe primary duty of the board of directors is to make strategic decisions that shape the company's general direction.
“In terms of corporate decision-making, the primary duty of the board of directors is to make strategic decisions that shape the company's general direction.78”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [78] source
Not checked in the free run.
Classified as probably not a substantial claim. May combine two claims.
InterpretationreasoningML uses historical data to develop predictive models and new data to make future decisions.
“The reason is that this technology uses historical data to develop predictive models and new data to make future decisions.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S4 (based).
InterpretationreasoningAI is essential for establishing high-quality data architecture.
“AI is essential for establishing high-quality data architecture.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
InterpretationcitationAI may recommend particular courses of action by taking into account the outcome information.
“It may recommend particular courses of action by taking into account the outcome information.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisereasoningThese companies will be able to obtain better resources, better employees and better opportunities.
“These companies will be able to obtain better resources, better employees and better opportunities.50”
Quote in the paperNot a substantial claim0 of 2 sources checkedMay combine two claims.
PremisecitationCompanies that use data-driven decision-making are, on average, 6% more profitable and 5% more productive than their competitors.
“It is estimated that companies that use data-driving decision-making are, on average, 6% more profitable and 5% more productive than their competitors.84”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [84] source
Not checked in the free run.
May combine two claims.
PremisecitationThis 'knowledge gap' prevents directors from posing the right questions and, consequently, obtaining the most accurate information-in retrospective and prospective terms-to deal with the complex trade-offs and dilemmas inherent to this type of decision.
“This 'knowledge gap' prevents them from posing the right questions and, consequently, obtaining the most accurate information-in retrospective and prospective terms-to deal with the complex trade-offs and dilemmas inherent to this type of decision.53”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Jorgensen (2021)
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing), S4 (based). May combine two claims.
Interpretationnone givenThe supply of relevant data samples in real-time will result in better knowledge, better predictions and ultimately better decisions.
“The supply of relevant data samples in real-time will result in better knowledge, better predictions and ultimately better decisions.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim.
InterpretationreasoningThe correct performance of AI is subjected to the existence of high-quality data architecture.
“Since data is the fuel of AI systems and determines its outcomes, we will claim that the correct performance of this technology is subjected to the existence of high-quality data architecture.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).
Interpretationnone givenThe range of functions that AI can effectively perform will depend on the level of maturity of these disruptive technologies.
“The range of functions that AI can effectively perform will depend on the level of maturity of these disruptive technologies.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim. May combine two claims.
InterpretationreasoningHigh-quality data architecture contributes to smart and well-informed decisions and mitigates some of the hazards that might arise when using digital technologies in the boardroom.
“This precondition contributes to smart and well-informed decisions and mitigates some of the hazards that might arise when using digital technologies in the boardroom.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationAI can also take autonomous decisions, become a member of the board, or even replace board directors.
“However, AI can also take autonomous decisions, become a member of the board, or even replace board directors.88”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [88] source
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
Interpretationnone givenThe current development of ML requires human intervention to provide input information and interpret the outputs.
“The current development of ML requires human intervention to provide input information and interpret the outputs.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).
InterpretationreasoningTechnologies such as AI, including the application of big data, ML and robotics, will play a key role in long-term enhancement to society and achieving the common good.
“At the same time, technologies such as AI, including the application of big data, ML and robotics, will play a key role in longterm enhancement to society and achieving the common good.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
Interpretationnone givenBy relying on data, metrics and statistics, directors can gather all relevant information to align strategic business decisions with their goals and objectives.
“By relying on data, metrics and statistics, directors can gather all relevant information to align strategic business decisions with their goals and objectives.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
InterpretationreasoningAdvanced AI that simulates a human brain will facilitate technological innovations that empower real-time big data collection and data-informed reporting, which are new means for stakeholder communication to help with innovative CSR.
“Advanced AI that simulates a human brain will facilitate technological innovations that empower real-time big data collection and data-informed reporting, which are new means for stakeholder communication to help with innovative CSR.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationCompanies that adopt data-driven decisions are in a solid position to enhance their visibility and reach a high level of corporate performance.
“Companies that adopt data-driven decisions are in a solid position to enhance their visibility and reach a high level of corporate performance.83”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [83]
Not checked in the free run.
May combine two claims.
PremisereasoningIf directors do not have sufficient sustainability credentials, they are at risk of violating the duty of care and opening themselves to litigation.
“Otherwise, they will be at risk of violating the duty of care and open themselves to litigation.54”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Hinks (2020)
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningWith AI in corporate governance, board decisions can be based on analysis of corporate patterns and industry trends rather than on gut feelings.
“With AI in corporate governance, board decisions can be based on analysis of corporate patterns and industry trends rather than on gut feelings.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based). May combine two claims.
PremisereasoningThe implementation of AI solutions usually demands significant financial investments that are not affordable for every company, involving creating adequate data infrastructure and acquiring or developing specific technology.
“The implementation of AI solutions usually demands significant financial investments that are not affordable for every company, as it involves creating an adequate data infrastructure and the acquisition, or even development, of specific technology.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationSection 155(1) of the UK Companies Act 2006 requires a company to have at least one natural director, making it difficult for AI to be appointed as the only board member.
“For example, Section 155(1) of the UK Companies Act 2006 provides that a company must have at least one natural director, which makes it difficult for the AI to be appointed as the only board member.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [103]
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
Premisenone givenThe relevant knowledge extracted from data leads to competition to create powerful and innovative AI solutions.
“On the other hand, the relevant knowledge extracted from data leads to a competition to create powerful and innovative AI solutions.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing).
PremisecitationIt is still plausible that in the medium term AI will assume more managerial tasks and make routine decisions on behalf of the company.
“It is still plausible that in the medium term AI will assume more managerial tasks and make routine decisions on behalf of the company.106”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [106]
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
InterpretationreasoningA board might fall short of its duty of care if, given the circumstances, it would be reasonable to implement AI to improve directors' actions.
“Bearing in mind that the use of these technologies is in companies' best interest, the board might be falling short in meeting its duty of care if, considering a case's specific circumstances, it would be reasonable to implement them to improve directors' actions.”
Quote in the paperNot a substantial claim- Rests on an assumption: The use of AI technologies is in companies' best interest.
Probably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningSupported by big data and complemented by directors' supervision, AI will be able to contribute to data-driven decisions in directors' business judgement and strategic management policies to help promote sustainability.
“Supported by big data and complemented by directors' supervision, AI will be able to contribute to data-driven decisions in directors' business judgement and strategic management policies to help promote sustainability.”
Quote in the paperNot a substantial claim- Rests on an assumption: Implementing AI-based solutions has the potential for a win-win across business and society.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationA consensus is that effectively embracing AI and other advanced technologies will require cooperation from multiple stakeholders, especially directors and the public sector.
“A consensus is that effectively embracing AI and other advanced technologies will require cooperation from multiple stakeholders, especially directors and the public sector.133”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [133] source
Not checked in the free run.
May combine two claims.
PremisecitationData-driven technologies such as AI are inherently past-oriented and can reproduce and reinforce patterns of inequality and discrimination existing in societies.
“The reason is that data-driven technologies, such as AI, are inherently past-oriented and can reproduce and reinforce the patterns of inequality and discrimination that exist in societies.112”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [112]
Not checked in the free run.
Classified as probably not a substantial claim.
InterpretationreasoningAlthough algorithms can learn on their own, humans still have to decide how they are deployed and integrated into the decision-making process.
“Although algorithms can learn on their own, humans still have to decide how they are deployed and integrated into the decision-making process.”
Quote in the paperSubstantial claimMay combine two claims.
PremisecitationData reflects existing social and cultural biases and can perpetuate them, leading to discriminatory or unethical decisions.
“On the contrary, data reflects the existing social and cultural biases and can even perpetuate them, leading to discriminatory or unethical decisions.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [112]
Not checked in the free run.
May combine two claims.
Premisenone givenSmart algorithms can analyse variables and relationships extracted from big data, but the way this occurs is not always clear for users and even programme developers.
“Smart algorithms can analyse variables and relationships extracted from big data, but the way it occurs is not always clear for users and even programme developers.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationcitationA regulatory framework grounded on sustainable development and respect for human rights would contribute to setting the 'game rules' and ensuring that AI systems are lawful, ethical and robust.
“It would contribute to setting the 'game rules' and ensuring that AI systems are lawful, ethical and robust, i.e., comply with the existing law and regulations, meet a set of ethical standards, and are capable of avoiding unintended consequences.130”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [130]
Not checked in the free run.
- Rests on an assumption: The ethical and legal risks inherent to the use of AI and the lack of clear responses to address them create uncertainty and even some fear in using this technology in the heart of the company.
Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationBias appears when the decision-maker considers irrelevant considerations or fails to consider relevant considerations.
“Accordingly, bias will appear when the decision-maker considers irrelevant consideration or fails to consider relevant consideration.113”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [113]
Not checked in the free run.
Probably not a substantial claim: may not pass S4 (based).
Interpretationnone givenAn uncoordinated approach to AI regulation may result in conflicting obligations and over-regulation.
“The problem, however, is that an uncoordinated approach may result in conflicting obligations and over-regulation.”
Quote in the paperNot a substantial claim- Rests on an assumption: The ethical and legal risks inherent to the use of AI and the lack of clear responses to address them create uncertainty and even some fear in using this technology in the heart of the company.
May combine two claims.
InterpretationcitationAI driven by data science for social good will enable AI to address societal challenges and use AI methods to tackle unsolved societal challenges in a measurable manner.
“AI driven by data science for social good will enable AI to address societal challenges and use AI methods to tackle unsolved societal challenges in a measurable manner.138”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [138] source
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThe process of explicability requires deep knowledge of computing science because it focuses on documentation intelligence sense-making and the review and validation of logic details.
“This process, however, requires a deep knowledge of computing science since it focuses on documentation intelligence sense-making and the review and validation of the logic details. 123”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [123]
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationMarket power might allow large players to set the rules on the platform and unilaterally impose conditions for access and use of data, or leverage such power advantage when developing new services and expanding towards new markets.
“This market power might allow large players to 'set the rules on the platform and unilaterally impose conditions for access and use of data or, indeed, allow leveraging of such”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [125]
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningCompanies and other stakeholders could rely upon some basic safeguards when using or being affected by AI systems under such a regulatory framework.
“In other words, companies and other stakeholders could rely upon some basic safeguards when using or being affected by these systems.131”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [131] source
Not checked in the free run.
- Rests on an assumption: The ethical and legal risks inherent to the use of AI and the lack of clear responses to address them create uncertainty and even some fear in using this technology in the heart of the company.
Probably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningA fragmentary approach to AI regulation is likely to have a chilling effect on the different actors and discourage companies from digitalising the decision-making process, given the divergent paths to liability and other legal requirements.
“A fragmentary approach is likely to have a chilling effect on the different actors and discourage companies from digitalising the decision-making process, given the divergent paths to liability and other legal requirements.”
Quote in the paperNot a substantial claim- Rests on an assumption: Many companies, notably tech companies, operate at an international level and usually have to comply with the rules of various legal systems.
Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).
Interpretationnone givenAt the highest level, AI will own decision rights due to human trust and delegation.
“At the highest level, AI will own decision rights due to human trust and delegation.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing). May combine two claims.
PremisecitationIt is becoming increasingly decisive for boards to have the expertise to engage in adequate oversight of data governance, starting with 'self-driving subsidiaries' which are more amenable to automated management when AI makes better decisions than humans.
“It is becoming increasingly decisive for boards to have the expertise to engage in adequate oversight of data governance,”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [103]
Not checked in the free run.
May combine two claims.
PremisereasoningVITAL's role is not autonomous; it is limited to providing advice and supporting human directors' decisions.
“Although it is an impressive advance, the truth is that its role, far from being autonomous, is limited to providing advice and supporting human directors' decisions.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based).
Interpretationnone givenBasic algorithms can be programmed to drive AI towards more ethical and sustainable corporate actions.
“This is achievable since basic algorithms can be programmed to drive AI towards more ethical and sustainable corporate actions.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThere is agreement amongst stakeholders on the need to build trust and design a regulatory framework grounded on sustainable development and respect for human rights.
“Generally, there is agreement amongst stakeholders on the need to build trust and design a regulatory framework grounded on sustainable development and respect for human rights.129”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [129] source
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThe deployment of AI can entail both opportunities and risks.
“As with any new technology, the deployment of AI can entail both opportunities and risks.110”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [110] source
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationAI will proactively and autonomously evaluate options and make business judgements without human input by analysing information from the actual business environment and perceiving patterns in data.
“It will proactively and autonomously evaluate options and make business judgements without human input by analysing information from the actual business environment and perceiving patterns in data.104”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [104]
Not checked in the free run.
May combine two claims.
InterpretationcitationDifficulty explaining why a specific decision or solution was adopted may conflict with the duty to act on an informed basis and motivate board decisions, resulting in legal disputes inside the company or with third parties.
“The difficulty of explaining why a specific decision or solution has been adopted may conflict with the duty to act on an informed basis and motivate board decisions, 118 resulting in legal disputes inside the company or with third parties.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [118]
Not checked in the free run.
Classified as probably not a substantial claim.
PremisecitationTransparency is regarded as a core value and critical approach to enhance sustainability.
“which is regarded as a core value and critical approach to enhance sustainability.140”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [140]
Not checked in the free run.
May combine two claims.
PremisecitationData-driven decisions are not objective and do not overcome human subjectivity; the assumption that they are objective is a myth.
“Although data-driven decisions are expected to be objective and to overcome human subjectivity, the reality shows that this assumption is a myth.111”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [111]
Not checked in the free run.
May combine two claims.
InterpretationreasoningIf data samples are not sufficiently representative of different populations and social groups, the system will be flawed from the outset and the results will necessarily be biased.
“If data samples are not sufficiently representative of the different populations and social groups, then the system will be flawed from the outset and the results will be necessarily biased.”
Quote in the paperSubstantial claimClassified as probably not a substantial claim. May combine two claims.
PremisecitationML algorithms are autonomous only in the sense that they can run continuously and have the potential to translate their outputs automatically into regulatory actions.
“Thus, it can be claimed that ML algorithms are autonomous 'only in the sense that they can run continuously and have the potential to translate their outputs automatically into regulatory actions'.105”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [105] source
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
InterpretationreasoningAI will be able to recommend sustainable policies and make sustainable decisions.
“Second, AI will be able to recommend sustainable policies and make sustainable decisions.”
Quote in the paperNot a substantial claim- Rests on an assumption: Implementing AI-based solutions has the potential for a win-win across business and society.
Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing). May combine two claims.
PremisecitationAI is a promising instrument to increase human well-being, bringing progress and innovation, and achieve sustainable goals that benefit society as a whole.
“it is a promising instrument to increase human well-being, bringing progress and innovation, and achieve sustainable goals that benefit society as a whole.128”
Quote in the paperNot a substantial claim0 of 2 sources checkedProbably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningAI comes with the responsibility to monitor data collection, data quality, and how data impacts social justice, addresses vulnerabilities and builds resilience.
“However, it also comes with the responsibility to monitor data collection, data quality, and how data impacts social justice, addresses vulnerabilities and builds resilience.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationSome of the Asilomar AI Principles focus on sustainability issues such as respecting human rights, including social purposes, and the significance of shared benefits and prosperity to achieve 'common good' through AI.
“In line with the willingness to include social and environmental considerations in corporate decisions, some of these principles focus on sustainability issues such as respecting human rights, including social purposes, and the significance of shared benefits and prosperity to achieve 'common good' through AI. 156”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [156] source
Not checked in the free run.
May combine two claims.
InterpretationreasoningAI-enabled technology can conflict with human ethics and exacerbate inequalities in society.
“Along with the data dependency and bias problems mentioned before, AI-enabled technology can conflict with human ethics and exacerbate inequalities in society.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningComplementing human directors' capacities, AI can understand companies' ability to generate positive outcomes by organising ethical goals using a smart system.
“Complementing human directors' capacities, AI can understand companies' ability to generate positive outcomes by organising ethical goals using a smart system.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationIn February 2020, the European Commission launched a White Paper on AI entitled 'A European approach to excellence and trust' aiming to build a coordinated European plan for a trustworthy AI environment.
“In February 2020, the Commission launched a White Paper on AI entitled 'A European approach to excellence and trust', aiming to build a coordinated European plan for a trustworthy AI environment.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites European Commission (2020d)
Not checked in the free run.
Probably not a substantial claim: may not pass S4 (based). May combine two claims.
InterpretationreasoningThe algorithms from this automated process will identify the assets that meet the thresholds and constantly compose the portfolio return to give the company and director the best possible portfolio options.
“The algorithms from this automated process will identify the assets that meet the thresholds and constantly compose the portfolio return to give the company and director the best possible portfolio options.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningThe expertise and professionalisation of regulators is as important as the regulatory instrument to be implemented.
“Thus, the expertise and professionalisation of regulators is as important as the regulatory instrument to be implemented.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
InterpretationreasoningDue to the various forms of manifestation of CSR-related performance, the regulations governing CSR also come in multiple shapes.
“Due to the various forms of manifestation of CSR-related performance, the regulations governing CSR also come in multiple shapes.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationcitationA first step to elaborate a regulatory framework is ensuring that policy-makers have a sufficient understanding of the risks and challenges of AI.
“A first step to elaborate a regulatory framework is ensuring that policy-makers have a sufficient understanding of the risks and challenges of AI.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim. May combine two claims. The quote only partly states this claim.
InterpretationreasoningThe existence of numerous ethical principles creates uncertainty among directors and might discourage them from digitalising boardroom tasks due to unpredictable legal consequences.
“On the one hand, this scenario creates uncertainty among directors and might even discourage them from digitalising some tasks in the boardroom due to the unpredictable legal consequences.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S4 (based).
InterpretationreasoningAI can make recommendations on integrating the CSR strategy and policy with the overall business strategy.
“It can also make recommendations on integrating the CSR strategy and policy with the overall business strategy.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningBoards of directors could use preventive measures designed by AI to formulate the most suitable CSR plan and strategic policies for the long-term interests of companies.
“Boards of directors could use preventive measures designed by AI to formulate the most suitable CSR plan and strategic policies for the long-term interests of companies.”
Quote in the paperNot a substantial claim- Rests on an assumption: Implementing AI-based solutions has the potential for a win-win across business and society.
Probably not a substantial claim: may not pass S2 (checkable).
PremisecitationAs the societal use of and dependency on AI and ML increases, it is crucial to identify what needs exist from a regulatory perspective.
“As the societal use of and dependency on AI and ML increases, it is crucial to identify what needs exist from a regulatory perspective.158”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [158] source
Not checked in the free run.
May combine two claims.
PremisecitationThere is consensus among different actors about laying down a set of rules to discipline AI, even though divergences about how to do it and who should do it also exist.
“There is consensus among different actors about laying down a set of rules to discipline this new reality, even though divergences about how to do it and who should do it also exist.154”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [154]
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationOver the last few years, numerous national and international organisations have developed a range of ethical guidelines related to AI.
“Over the last few years, numerous national and international organisations have developed a range of ethical guidelines related to AI.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [152] source
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationOne of the pioneers in this field was the Future of Life Institute, which developed 23 'Asilomar AI Principles' in productivity, ethics and security in 2017.
“One of the pioneers in this field was the Future of Life Institute, which developed 23 'Asilomar AI Principles' in productivity, ethics and security in 2017.155”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [155]
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningThe current regulatory model for AI is insufficient and urgent action is needed.
“Taking the legal approach as a starting point, we can identify three issues that demonstrate the insufficiency of the current model and the urgency to take action.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
InterpretationreasoningThe current scenario provides a low standard of protection to stakeholders and society because AI can endanger their privacy, fundamental rights and well-being.
“On the other hand, it provides a low standard of protection to stakeholders and society since their privacy, fundamental rights and well-being can be in danger due to AI.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationLocal government bodies issue public regulations that are regional, national or supra-national, based on delegated state, government or international powers founded on each country's membership.
“Local government bodies issue public regulations that are regional, national or supra-national, 160 based on delegated state, government or international powers 161 founded on each country's membership.162”
Quote in the paperNot a substantial claim0 of 3 sources checked- cites [160]
Not checked in the free run.
- cites [161]
Not checked in the free run.
- cites [162]
Not checked in the free run.
Classified as probably not a substantial claim.
InterpretationreasoningAI can play a preventive role by providing a barrier to corporate damage to society and the environment.
“Third, AI can also play a preventive role by providing a barrier to corporate damage to society and the environment.”
Quote in the paperSubstantial claim- Rests on an assumption: Implementing AI-based solutions has the potential for a win-win across business and society.
May combine two claims.
InterpretationcitationThe company could manage both the risk of an asset from a financial performance perspective and the risk from the ESG perspective.
“manage both the risk of an asset from a financial performance perspective and the risk from the ESG perspective.143”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [143] source
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).
InterpretationreasoningAn excessively detailed framework would make it unsuitable for future AI developments.
“Besides, an excessively detailed framework would make it unsuitable for future AI developments.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).
Interpretationnone givenProgressive advocates engaged in promoting more sustainable businesses, more environmentally friendly companies and companies focused on human rights will drive corporations to embrace more socially responsible ethical codes and guidelines for conduct, the adoption of which is mainly voluntary.
“Progressive advocates who are engaged in promoting more sustainable businesses, more environmentally friendly companies and companies focused on human rights will also drive corporations to embrace more socially responsible ethical codes and guidelines for conduct, the adoption of which is mainly voluntarily.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
InterpretationreasoningCSR regulations are drafted and enforced by regulatory bodies at different levels.
“They are drafted and enforced by regulatory bodies at different levels.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationThe design of high-level AI ethics guidelines could project an image of false ethics to potential customers and investors or convince society that binding regulation is unnecessary.
“Besides, the design of high-level guidelines could project an image of false ethics to potential customers and investors or even convince society that there is no need for binding regulation or new legislation to tackle the technological risks of AI.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites Wagner (2018), pp 84-89 source
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationSeveral expert committees have been created to develop AI guidelines, such as the High-Level Expert Group on Artificial Intelligence appointed by the European Commission, the Expert Group on AI in Society of the OECD, and the Select Committee on Artificial Intelligence of the UK's House of Lords.
“Several expert committees have been created to this end, such as the High-Level Expert Group on Artificial Intelligence appointed by the European Commission, the Expert Group on AI in Society of the OECD, and the Select Committee on Artificial Intelligence of the UK's House of Lords.153”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [153] source
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningThere is a need for regulation to ensure a responsible design and deployment of AI-based solutions and due consideration of public values and interests.
“In this context, there is a need for regulation to ensure a responsible design and deployment of AI-based solutions, on the one hand, and due consideration of public values and interests, on the other.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim.
Interpretationnone givenAI can contribute to automating the process of planning the ESG investment strategy and some complementary tasks such as identification of stakeholder network, assessment of variables, and measurements following the strategy clarification part.
“This role can also contribute to automating the process of planning the ESG investment strategy and some complementary tasks such as identification of stakeholder network, assessment of variables, and measurements following the strategy clarification part.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
Premisenone givenThe European Commission approved a proposal to lay down harmonised rules on AI on 24 April 2021.
“To develop the said trust ecosystem by creating a legal framework, the European Commission approved a proposal to lay down harmonised rules on AI on 24 April 2021.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningA uniform approach would ensure that AI use does not violate citizens' interests and rights and that compliance with ethical standards is real, not merely marketing.
“A uniform approach would ensure that the use of AI does not violate the interests and rights of the citizens and that compliance with a certain standard of ethical behaviour is real, not merely a marketing strategy.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
InterpretationreasoningAlgorithms could be trained to predict the effectiveness of sustainable-oriented corporate policies with an impressive level of precision, helping in the formulation and optimisation of the CSR programme to achieve distributive justice.
“Algorithms could be trained to predict the effectiveness of sustainable-oriented corporate policies with an impressive level of precision, helping in the formulation and optimisation of the CSR programme to achieve distributive justice.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningCreating a policy framework that contributes to a reasonable standard of transparency and increases trust in AI decision-making is essential.
“Creating a policy framework that contributes to a reasonable standard of transparency and increases trust in AI decision-making is essential.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningPreventive measures could be achieved through smart technology that identifies discrimination, fraud, or conflicts of interest, with AI playing a vital role in providing more predictive and preventive measures to mitigate social and environmental risks.
“Preventive measures could be achieved through smart technology that identifies discrimination, fraud, or conflicts of interest, with AI playing a vital role in providing more predictive and preventive measures to mitigate social and environmental risks.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationThere is no unanimity on the principles or guidelines that should govern AI, and even when different initiatives agree on one or more principles, there are considerable differences in how to interpret and implement them.
“There is no unanimity on the principles or guidelines that should govern AI and, even when the different initiatives agree on one or more principles, there are considerable differences in how to interpret and implement them.159”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [159]
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningThe type of regulation should efficiently achieve the mentioned objectives but without dissuading software developers from innovating and investing.
“In this regard, it can be claimed that the type of regulation should efficiently achieve the mentioned objectives but without dissuading software developers from innovating and investing.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationAI continues to gain in complexity and sophistication, offering tremendous benefits in terms of efficiency and innovation.
“AI continues to 'gain in complexity and sophistication', 151 offering tremendous benefits in terms of efficiency and innovation.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [151] source
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
Interpretationnone givenUsing AI responsibly and ethically is a crucial component of 'global commons' and a prerequisite for the 'common good' in the global business environment.
“Using AI responsibly and ethically is a crucial component of 'global commons' and a prerequisite for the 'common good' in the global business environment.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningCultivating trust with stakeholders, particularly indirect stakeholders such as extraterritorial local communities, requires regulating data quality and data governance, including the processes for gathering, cooperating and scrutinising data through the regulatory framework.
“Cultivating trust with stakeholders, particularly indirect stakeholders such as extraterritorial local communities, requires regulating data quality and data governance, including the processes for gathering, cooperating and scrutinising data through the regulatory framework to be applied to assist companies more effectively.”
Quote in the paperNot a substantial claim- Rests on an assumption: Big data will help the board of directors induce predictive CSR policy that fits the stakeholder network and stakeholder priorities for companies' business model, enabling both informed and supportive predictions and improving trust with constituents.
Probably not a substantial claim: may not pass S2 (checkable). May combine two claims.
PremisecitationAny irresponsible development of AI software leaves the utility of the technology exposed to the immense risk of negative consequences, and it may entail damage for humans and sustainable development.
“As Truby has pointed out, 'any irresponsible development of AI software leaves the utility of the technology exposed to the immense risk of negative consequences', and it may entail damage for humans and sustainable development.149”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [149]
Not checked in the free run.
May combine two claims.
PremisecitationAI systems usually consider the needs and values of the regions in which they are designed, so they might benefit developed countries while discriminating against developing countries and minorities.
“Given that AI systems usually consider the needs and values of the regions in which they are designed, it might benefit developed countries while discriminating against developing countries and minorities.146”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [146]
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
InterpretationcitationThe development of sustainability screens or indexes could reduce the burden of understanding data analytics by facilitating the generation of synthetic data visualisations.
“To this effect, the development of sustainability screens or indexes could reduce the burden of understanding data analytics by facilitating the generation of synthetic data visualisations.142”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [142] source
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningThere is a need to reach a reasonable level of harmonisation in AI regulation by establishing a set of minimum requirements that AI should meet or a system of red flags as to principles that under no circumstances should be violated.
“Hence the need to reach a reasonable level of harmonisation in this area by establishing a set of minimum requirements that AI should meet or a system of red flags as to principles that under no circumstances should be violated.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningOver-regulation of AI may involve intolerable bureaucratic requirements and harm innovation.
“Over-regulation of AI may involve intolerable bureaucratic requirements and harm innovation.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based). May combine two claims.
Interpretationnone givenAt the most fundamental level, government regulations are generally formal and binding in law, or some recommendations have guiding effects but no legal standing.
“At the most fundamental level, government regulations are generally formal and binding in law, or some recommendations have guiding effects but no legal standing.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
InterpretationreasoningThe shared benefits and achieving the 'common good' through AI are suggested as principles for designing, programming, utilising and distributing AI.
“It is particularly stimulating to observe that the shared benefits and achieving the 'common good' through AI are suggested as principles for designing, programming, utilising and distributing AI.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationAI now leads the Fourth Industrial Revolution to a fusion of technologies that is likely to redefine the most valuable human skills.
“While the First Industrial Revolution used water and steam for production, the Second electric power and the Third information and technology, AI now leads the Fourth Industrial Revolution to a fusion of technologies that is likely to redefine the most valuable human skills.197”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [197]
Not checked in the free run.
Classified as probably not a substantial claim. May combine two claims.
PremisereasoningThe proposed regulatory framework aims to balance the different objectives and interests of the parties involved and to avoid potential violations of fundamental rights.
“Given the adverse effects that the use of AI can entail for stakeholders, workers and other individuals, the proposed regulatory framework aims to balance the different objectives and interests of the parties involved and to avoid potential violations of fundamental rights.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningAI is an essential asset for the progress of society.
“Given that it is an essential asset for the progress of society, it should observe shared ethical ideals and convergent values.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationAs stated in the explanatory memorandum, those codes may also include commitments related to environmental sustainability, accessibility for persons with disabilities, stakeholders' participation in the design and development of AI systems, and diversity of development teams.
“As stated in the explanatory memorandum, those codes may also include commitments related to environmental sustainability, accessibility for persons with disabilities, stakeholders' participation in the design and development of AI systems, and diversity of development teams.191”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [191]
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing).
InterpretationreasoningThere is a long way to go in building harmonised regulation on AI.
“There is a long way to go in building harmonised regulation on AI.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based).
Interpretationnone givenAI can contribute to the realisation of CSR goals by enabling boards of directors to analyse vast amounts of data in real-time and predict what is the best plan of action.
“It can contribute to the realisation of CSR goals by enabling boards of directors to analyse vast amounts of data in real-time and predict what is the best plan of action.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
InterpretationreasoningIn corporate governance, companies can benefit from the use of AI in different ways, obtaining important gains in efficiency and enhancing the long-term interests of the corporation while taking into account the interests of shareholders and other stakeholders.
“In corporate governance, companies can benefit from the use of AI in different ways, obtaining important gains in terms of efficiency and enhancing the long-term interests of the corporation while taking into account the interests of shareholders and other stakeholders.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
Premisenone givenIn the UK, governmental bodies such as the House of Lords Select Committee on AI and the All-Party Parliamentary Group on AI have been created to address economic, social and ethical implications of AI.
“In the UK, governmental bodies such as the UK's House of Lords Select Committee on AI and the All-Party Parliamentary Group on AI have been created to address the economic, social and ethical implications of developing and implementing artificial intelligence.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
InterpretationreasoningA 'de minimis' risk-based regulation would allow creating a uniform model for different market actors while not hindering technological development and innovation.
“This 'de minimis' regulation would allow creating a uniform model to be applied to the different actors in the market while, at the same time, not hindering technological development and innovation.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based).
PremisereasoningThe higher the probability of causing harm, the more intense the regulator's intervention.
“Therefore, the higher the probability of causing harm, the more intense the regulator's intervention.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThe European Commission's proposal is based on the concept of trustworthy AI developed by the High-Level Expert Group on AI.
“This proposal is based on the concept of trustworthy AI developed by the above-mentioned High-Level Expert Group on AI.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites High-Level Expert Group on Artificial Intelligence (2019), p 4; see also Thiebes et al. (2021)
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based). May combine two claims.
Interpretationnone givenMitigating risks and achieving global AI for the common good will require international cooperation and present a unique governance opportunity for regulators.
“As claimed before, mitigating risks and achieving global AI for the common good will require international cooperation and present a unique governance opportunity for regulators.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim.
InterpretationreasoningThe proposed approach relies on the observance of the principle of proportionality because it balances regulatory intervention against the burden it creates for companies, especially SMEs.
“The proposed approach relies on the observance of the principle of proportionality since it balances regulatory intervention against the burden it creates for companies, especially SMEs.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S4 (based).
PremisereasoningAI providers will have to provide meaningful information about their systems and the conformity assessments carried out on those systems.
“In this regard, AI providers will have to provide meaningful information about their systems and the conformity assessments carried out on those systems.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningUnregulated AI would be a threat to sustainability because it would not be possible to effectively monitor its effects on the economy, society and the environment.
“Instead of promoting sustainability, unregulated AI would be a threat to it because it would not be possible to effectively monitor its effects on the economy, society and the environment.”
Quote in the paperNot a substantial claim- Rests on an assumption: It would not be possible to effectively monitor AI's effects on the economy, society and the environment if AI is unregulated.
Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
Interpretationnone givenThe European Commission's initiative, if successfully implemented, will lead the journey toward harmonised AI regulation and might stimulate new proposals.
“However, the initiative of the European Commission-if successfully implemented-will lead this journey and might stimulate the development of new proposals.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
Premisenone givenThe proposal imposes regulatory burdens only when an AI system is likely to pose high risks to fundamental rights and safety.
“The proposal imposes regulatory burdens only when an AI system is likely to pose high risks to fundamental rights and safety.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationRisk-based regulation facilitates robust governance, contributing to efficient and effective use of regulatory resources and delivering interventions in proportion to risk.
“risk-based regulation 'facilitates robust governance, contributing to efficient and effective use of regulatory resources and delivering interventions in proportion to risk'.182”
Quote in the paperSubstantial claim0 of 1 sources checked- cites [182]
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
Premisenone givenThe European Commission suggests establishing a 'European Artificial Intelligence Board' to coordinate and assist the competent national authorities in charge of ensuring the application and implementation of the European Regulation.
“The European Commission suggests establishing a 'European Artificial Intelligence Board' to coordinate and assist the competent national authorities in charge of ensuring the application and implementation of the European Regulation.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
Interpretationnone givenEnsuring that corporate decisions are well-informed and based on trustworthy information will optimise the decision-making process and increase the success rate of sustainability policies.
“Ensuring that corporate decisions are well-informed and based on trustworthy information will optimise the decision-making process and increase the success rate of sustainability policies.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningAI encompasses various technologies with different features and potential risks, and there is no one-size-fits-all solution for regulating it.
“AI encompasses various technologies with different features and potential risks, and there is no one-size-fits-all solution.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
PremisecitationThe European Commission's proposal for harmonised AI rules is based on EU values and fundamental rights and aims to give people confidence to embrace AI while encouraging businesses to develop it.
“As stated in the explanatory memorandum, the proposal is based on EU values and fundamental rights and aims to give people and other users the confidence to embrace AI-based solutions while encouraging businesses to develop them.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites European Commission (2021), p 1
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
Premisenone givenProviders of non-high-risk AI systems are encouraged to create codes of conduct on a voluntary basis to apply the mandatory requirements for high-risk schemes.
“At the same time, providers of non-high-risk AI systems are encouraged to create codes of conduct on a voluntary basis to apply the mandatory requirements for high-risk schemes.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S4 (based).
Interpretationnone givenThe efficiencies and innovations generated by AI may also bring new risks, such as automated bias and conflicts with human ethics.
“On the other hand, the efficiencies and innovations generated by AI may also bring new risks, such as automated bias and conflicts with human ethics.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim.
PremisereasoningThe specific measures to regulate AI systems will be different depending on the risk of causing harmful and unwanted consequences.
“The specific measures to regulate AI systems will be different depending on the risk of causing harmful and unwanted consequences.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
Premisenone givenAI systems that create an unacceptable risk, for example, by violating fundamental rights, will be prohibited.
“Those that create an unacceptable risk, for example, by violating fundamental rights, will be prohibited.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim. May combine two claims.
InterpretationreasoningAlthough the proposed AI regulation imposes some restrictions on the freedom to conduct business, this consequence is consistent with the objective to ensure that only safe products find their way to the market, and it is justified by overriding reasons of public interest.
“Although it imposes some restrictions on the freedom to conduct business, this consequence is consistent with the objective to ensure that only safe products find their way to the market, and it is justified by overriding reasons of public interest.”
Quote in the paperSubstantial claimProbably not a substantial claim: may not pass S2 (checkable).
InterpretationreasoningThe combination of both mechanisms would facilitate early intervention and avoidance of foreseeable potential harms.
“The combination of both mechanisms would facilitate early intervention and avoidance of foreseeable potential harms.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S4 (based).
InterpretationreasoningWhen it comes to corporate sustainability challenges, artificial intelligence is a double-edged sword.
“When it comes to corporate sustainability challenges, it has been found that artificial intelligence is a double-edged sword.”
Quote in the paperNot a substantial claimClassified as probably not a substantial claim.
InterpretationcitationThe full potential of AI will only be realised if human beings and communities have confidence in it.
“The full potential of AI will only be realised if human beings and communities have confidence in it.”
Quote in the paperSubstantial claim0 of 1 sources checked- cites High-Level Expert Group on Artificial Intelligence (2019), p 4; see also Thiebes et al. (2021)
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
InterpretationreasoningAI not only contributes to achieving social and environmental goals but can also be considered as a 'common good' itself since its use entails significant benefits for society.
“Following this reasoning, it can be argued that AI not only contributes to achieving social and environmental goals but can also be considered as a 'common good' itself since its use entails significant benefits for society.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisereasoningEach Member State has to designate a national supervisory authority among the already existing structures.
“It means that each Member State has to designate a national supervisory authority among the already existing structures.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing), S4 (based).
Premisenone givenThis ex-post enforcement will complement companies' ex-ante conformity assessment through internal checks and auditing by third parties.
“This ex-post enforcement will complement companies' ex-ante conformity assessment through internal checks and auditing by third parties.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).
Interpretationnone givenHarmonisation of law may help regulators define their approach to AI's risk clearly and consistently.
“The harmonisation of law may help regulators define their approach to AI's risk clearly and consistently.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S1 (asserted), S3 (load-bearing).
PremisecitationThe European Commission's proposal aims to establish transparent, predictable and proportionate obligations to ensure legal certainty and effective enforcement of existing law on fundamental rights and safety requirements applicable to AI systems.
“At the same time, it aims to establish a set of transparent, predictable and proportionate obligations to ensure legal certainty and effective enforcement of existing law on fundamental rights and safety requirements applicable to AI systems.”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites European Commission (2021), p 3
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThe proposal distinguishes between AI systems that create an unacceptable risk, a high risk, and a low or minimal risk.
“It distinguishes between AI systems that create an unacceptable risk, a high risk, and a low or minimal risk.188”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [188]
Not checked in the free run.
Probably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationThe UK Parliament has suggested that the first overarching principle for an AI Code is that AI 'should be developed for the common good and benefit of humanity'.
“In this vein, the UK Parliament has suggested that the first overarching principle for an AI Code is that AI 'should be developed for the common good and benefit of humanity'.196”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [196]
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S4 (based).
Interpretationnone givenAll these regulatory efforts would be wasted in the absence of effective enforcement mechanisms.
“However, all these regulatory efforts would be wasted in the absence of effective enforcement mechanisms.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
Premisenone givenThe AI systems that generate a high risk or are likely to do so in the future are listed in Annex III, based on the area in which they will be applied and their specific purpose.
“The AI systems that generate a high risk or are likely to do so in the future are listed in Annex III, based on the area in which they will be applied and their specific purpose.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationreasoningA suitable regulatory framework would create a consensus concerning the risks to avoid and how to do so, and include enforcement mechanisms to ensure a trustworthy and ethical use of AI in the boardroom.
“Such a suitable regulatory framework would not only create a consensus concerning the risks to avoid and how to do so, but also include enforcement mechanisms to ensure a trustworthy and ethical use of AI in the boardroom.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S2 (checkable). May combine two claims.
InterpretationcitationThe risk-based approach will help companies develop AI in a safe and beneficial direction, particularly suitable for regulators addressing risks from AI-associated accidents or misuse.
“However, we believe this approach will help companies develop AI in a safe and beneficial direction, particularly suitable for regulators with a mission to address risks from AI-associated accidents (safety) or misuse of AI (security).”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [181]
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S4 (based). May combine two claims.
Interpretationnone givenAI technology evolves rapidly, and traditional regulatory instruments are not suitable for immediate response to the new reality.
“Besides, the technology evolves by leaps and bounds, and the traditional regulatory instruments are not suitable for immediate response to the new reality.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
Premisenone givenThe European Commission has recently endorsed the risk-based model in its proposal for a Regulation for AI.
“This model has recently been endorsed by the European Commission in its proposal for a Regulation for AI.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.
Premisenone givenAs established in the proposal, AI providers will be obliged to inform national competent authorities about serious incidents or malfunctioning that constitute a breach of fundamental rights obligations as soon as they become aware of them, as well as any recalls or withdrawals of AI systems from the market.
“As established in the proposal, AI providers will be obliged to inform national competent authorities about serious incidents or malfunctioning that constitute a breach of fundamental rights obligations as soon as they become aware of them, as well as any recalls or withdrawals of AI systems from the market.”
Quote in the paperNot a substantial claimProbably not a substantial claim: may not pass S3 (load-bearing).
PremisecitationFor AI systems that can result in a high risk for the health and safety or fundamental rights of natural persons, the proposal includes specific rules that should be observed as a condition to operate on the European market-such as requirements of high-quality data, documentation and traceability, transparency, human oversight, accuracy and robustness-and an ex-ante conformity assessment.
“For AI systems that can result in a high risk for the health and safety or fundamental rights of natural persons, the proposal includes specific rules that should be observed as a condition to operate on the European market-such as requirements of high-quality data, documentation and traceability, transparency, human oversight, accuracy and robustness-and an ex-ante conformity assessment.189”
Quote in the paperNot a substantial claim0 of 1 sources checked- cites [189]
Not checked in the free run.
Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).
Interpretationnone givenThe advantages of risk-based regulation will accelerate companies' commitment to incorporating rigorous analysis of potential risks into corporate decisions.
“The advantages of risk-based regulation will accelerate companies' commitment to incorporating rigorous analysis of potential risks into corporate decisions.”
Quote in the paperNot a substantial claimMay combine two claims.
PremisecitationThe proposed AI regulation is closely related to the Open Data Directive, the Proposal for a Regulation on European Data Governance, and the proposed Data Act, and complements the GDPR as well as legislation on consumer protection, non-discrimination and environmental protection.
“In order to protect privacy, personal data and other sensitive information, it is closely related to the Open Data Directive, 183 the Proposal for a Regulation on European Data Governance 184 and the proposed Data Act, 185 and complements the General Data Protection Regulation 186 (GDPR) as well as legislation on consumer protection, non-discrimination and environmental protection.”
Quote in the paperNot a substantial claim0 of 3 sources checked- cites [183]
Not checked in the free run.
- cites [184]
Not checked in the free run.
- cites [185]
Not checked in the free run.
The paper relies on this without support.
The use of AI technologies is in companies' best interest.
“Bearing in mind that the use of these technologies is in companies' best interest, the board might be falling short in meeting its duty of care if, considering a case's specific circumstances, it would be reasonable to implement them to improve directors' actions.”
The paper relies on this without support.
Currently, there is no regulation governing the data used to train algorithms.
“Currently, there is no regulation governing the data used to train algorithms, whereas its owners can easily manipulate data.”
The paper relies on this without support.
The ethical and legal risks inherent to the use of AI and the lack of clear responses to address them create uncertainty and even some fear in using this technology in the heart of the company.
“The ethical and legal risks inherent to the use of AI and the lack of clear responses to address them create uncertainty and even some fear in using this technology in the heart of the company.”
The paper relies on this without support.
The implementation of AI-based solutions in the boardroom depends on an atmosphere of trust and certainty.
“the implementation of AI-based solutions in the boardroom depends on an atmosphere of trust and certainty”
The paper relies on this without support.
Many companies, notably tech companies, operate at an international level and usually have to comply with the rules of various legal systems.
“many companies-notably tech companies-operate at an international level and usually have to comply with the rules of various legal systems.”
The paper relies on this without support.
The implications that stem from the relation between AI and sustainability have not been fully considered yet.
“The implications that stem from the relation between AI and sustainability have not been fully considered yet.”
The paper relies on this without support.
Implementing AI-based solutions has the potential for a win-win across business and society.
“implementing AI-based solutions has the potential for a win-win across business and society.”
The paper relies on this without support.
AI may support or replace humans in situations where technology is more likely to make a better and more informed decision, where decisions have to be made quickly, or where the process is complicated and requires a large amount of data that humans are unable to process.
“AI may also support or replace humans in situations where technology is more likely to make a better and more informed decision, where decisions have to be made quickly or where the process is complicated and requires a large amount of data that humans are simply unable to process.”
The paper relies on this without support.
AI can be programmed to act in a way that aligns with the organisation's core values.
“Finally, AI can be programmed to act in a way that aligns with the organisation's core values.”
The paper relies on this without support.
AI offers an opportunity for directors and companies to promote their CSR portfolio and manage the CSR programme in active collaboration with internal and external stakeholders informed by big data.
“AI offers a fantastic opportunity for directors and companies to promote their CSR portfolio and manage the CSR programme in active collaboration with internal and external stakeholders informed by big data.”
The paper relies on this without support.
Big data will help the board of directors induce predictive CSR policy that fits the stakeholder network and stakeholder priorities for companies' business model, enabling both informed and supportive predictions and improving trust with constituents.
“Big data will help the board of directors induce predictive CSR policy that fits the stakeholder network and stakeholder priorities for companies' business model, enabling both informed and supportive predictions and improving trust with constituents.”
The paper relies on this without support.
The current scenario is characterised by the existence of fragmentary and inconsistent approaches to AI regulation.
“The current scenario is characterised by the existence of fragmentary and inconsistent approaches.”
The paper relies on this without support.
Like other countries such as the US and the UK, the European Union has actively worked on a harmonised framework to regulate AI.
“Like other countries, such as the US and the UK, the European Union has actively worked on a harmonised framework to regulate AI.”
The paper relies on this without support.
The result of the European Union's efforts was a proposal for a regulation launched on 24 April 2021.
“As we will explain below, the result of such efforts was a proposal for a regulation launched on 24 April 2021.”
The paper relies on this without support.
AI is a complex and immature technology.
“The problem, however, is that we cannot pretend to regulate such a complex and immature technology with a fragmentary regulatory context.”
The paper relies on this without support.
There is no harmonised regulation for AI yet.
“The second problem, and probably one of the main reasons why there is no harmonised regulation yet, is the vast influence of the private sector.”
The paper relies on this without support.
It would not be possible to effectively monitor AI's effects on the economy, society and the environment if AI is unregulated.
“because it would not be possible to effectively monitor its effects on the economy, society and the environment”
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
AI improves the efficiency of sustainable business model decision-making when deployed as a decision-support system that complements, rather than substitutes, human managerial judgment.
“AI improves the efficiency of sustainable business model decision-making when deployed as a decision-support system that complements, rather than substitutes, human managerial judgment.”
From Artificial Intelligence in Managerial Decision-Making for Sustainable Business Models: A Systematic Literature Review (2026) · cites this paper as [54]
Section 3.3 (page unavailable) says AI can improve board decision-making by processing information quickly while directors retain the final decision. Section 4 (page unavailable) says AI can complement directors in formulating sustainable policies and integrating CSR with business strategy. The paper presents these as potential contributions; it does not specifically establish that AI improves the efficiency of sustainable business model decision-making. (LLM, conf=0.81)
Experimental — accuracy not yet measuredThe legitimacy of AI-enabled decision-making in sustainable business models is positively associated with the transparency, explainability, and governance of AI systems.
“The legitimacy of AI-enabled decision-making in sustainable business models is positively associated with the transparency, explainability, and governance of AI systems.”
From Artificial Intelligence in Managerial Decision-Making for Sustainable Business Models: A Systematic Literature Review (2026) · cites this paper as [54]
Section 3.4 links transparency and explainability to decisions that stakeholders can understand and boards can justify as trustworthy. Section 5 links harmonised AI governance to legitimacy, but the paper does not establish a positive association between all three features and the legitimacy of AI-enabled decisions in sustainable business models; it presents these as normative arguments, not a measured relationship. Page numbers are unavailable in our copy. (LLM, conf=0.82)
Experimental — accuracy not yet measuredAI enhances decision effectiveness in sustainable business models when AI systems are explicitly aligned with ESG objectives rather than purely economic performance metrics.
“AI enhances decision effectiveness in sustainable business models when AI systems are explicitly aligned with environmental, social, and governance (ESG) objectives rather than purely economic performance metrics.”
From Artificial Intelligence in Managerial Decision-Making for Sustainable Business Models: A Systematic Literature Review (2026) · cites this paper as [54]
Section 4 (page unavailable) says AI can improve sustainable corporate decisions, help plan ESG investment strategies, and be programmed to align with an organisation’s values. It does not establish the claimed condition that decision effectiveness improves specifically when AI is aligned with ESG objectives rather than economic performance metrics; it discusses managing financial and ESG risks together. (LLM, conf=0.82)
Experimental — accuracy not yet measuredAI contributes to sustainable business model innovation when conceptualized as a dynamic capability that enables continuous adaptation to environmental and social complexity.
“AI contributes to sustainable business model innovation when conceptualized as a dynamic capability that enables continuous adaptation to environmental and social complexity.”
From Artificial Intelligence in Managerial Decision-Making for Sustainable Business Models: A Systematic Literature Review (2026) · cites this paper as [54]
Section 4 says AI can help companies formulate sustainable policies and integrate CSR with business strategy; Section 2.1 also links AI to new approaches to CSR. But the paper does not conceptualize AI as a dynamic capability or say that it enables continuous adaptation through sustainable business model innovation. Section 2.2 describes the need to adapt the concept of sustainability, not AI's role in that adaptation. The indexed passages provide no page numbers. (LLM, conf=0.85)
Experimental — accuracy not yet measured
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
Each contradiction between two passages listed here was confirmed by an independent check.
Conflicting dates for the EU AI regulation proposal
MinorThe text says the proposal was launched on 24 April 2021, while its reference dates the proposal 21 April 2021.
“a proposal for a regulation launched on 24 April 2021.”
“Brussels, 21.4.2021 (COM(2021) 206 final)”
Reference accessed before its stated publication date
MinorThe Burridge reference dates the article 8 September 2021 but says it was accessed on 25 May 2021, more than three months earlier.
“Nikkei Asia, 8 September 2021.”
“Accessed 25 May 2021”
Section roadmap is off by one
MinorThe roadmap assigns the analysis of AI and corporate decisions to Section 2, but that section is numbered 3 in the paper. The other substantive sections in the roadmap are likewise numbered one lower than their headings.
“Section 2 offers a critical analysis of AI and corporate decisions.”
“## 3 AI and Corporate Decisions”
Russell and Norvig publication years disagree
MinorThe in-text citation gives 2020, while the corresponding reference gives 2021.
“Russell and Norvig (2020), pp 1-3.”
“Russell S, Norvig P (2021) Artificial intelligence: a modern approach, 4th edn.”
Vinuesa citation points outside the listed page range
MinorThe citation specifies page 233, but the referenced work is listed as occupying pages 1-10.
“5 Vinuesa et al. (2020), p 233.”
“Vinuesa R, Azizpour H, Leite I, Balaam M, Dignum V, Domisch S, Felländer A, Daniela Langhans S, Teg- mark M, Fuso Nerini F (2020) The role of artificial intelligence in achieving the Sustainable Develop- ment Goals. Nat Commun 11:1-10”
Coglianese and Lehr citation points outside the listed page range
MinorThe text cites page 1177, but the reference lists the article as ending at page 1157.
“Coglianese and Lehr (2017), p 1177.”
“Coglianese C, Lehr D (2017) Regulating by robot: administrative decision making in the machine-learn- ing era. Georgetown Law J 105:1147-1157”
Martins citation points outside the listed page range
MinorThe text cites page 296 of Martins et al. (2021), whereas the reference lists pages 1-15.
“Martins et al. (2021), p 296”
“Martins A, Gomes D, Branco M (2021) Managing corporate social and environmental disclosure: an accountability vs. impression management framework. Sustainability 13(1):1-15”
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- Authors
- Zhao, J., & Gómez Fariñas, B.
- Affiliations
- Guangdong University Of Finances and Economics (CN)
- Corresponding author
- Zhao, Jingchen
- ORCID
- Zhao, Jingchen
- Venue
- European Business Organization Law Review
- Published
- 2022-11-28
- Volume
- 24
- Issue
- 1
- Pages
- 1-39
- ISSN
- 1566-7529 (ISSN-L)
- 1741-6205
- OpenAlex
- W4310118256
- Semantic Scholar
- 788fa6d21adf3933693b9e5618e216beafe94a41
- Cited by
- 197
- References
- 79
- Citations by year
- 2026: 49 · 2025: 79 · 2024: 58 · 2023: 11
- FWCI
- 42.93
- Type
- journal article
- Language
- en
- Open access
- hybrid
- doi.org
- Locations
- European Business Organization Law Review (publishedVersion, cc-by)
- Nottingham Trent University's Institutional Repository (Nottingham Trent Repository) (acceptedVersion)
- Topics
- Social Sciences › Safety Research › Ethics and Social Impacts of AI
- Social Sciences › Law › Digitalization, Law, and Regulation
- Social Sciences › Sociology and Political Science › Innovation, Sustainability, Human-Machine Systems
- Keywords
- artificial intelligence, corporate sustainability, AI regulation, risk-based regulation, algorithmic bias, ethical use of AI, corporate governance, regulatory harmonization, technological neutrality, proportionality, accountability, common good, environmental and social risks
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Claims read by deepseek-v4.1-flash under definition version 3 (extract-v3) on 2026-10-08.
Classified by jev-1.13-20260917 (gold-guideline-v0.2) on 2026-10-08.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
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