相关论文: Domain Analysis of Ethical, Social and Environment…

Over the years ethical, social and environmental accounting (ESEA) has become a common practice among responsible organisations. ESEA entails assessing and reporting organisations" performance on environmental, social and governance topics.…

This article offers several contributions to the interdisciplinary project of responsible research and innovation in data science and AI. First, it provides a critical analysis of current efforts to establish practical mechanisms for…

Important decisions that impact human lives, livelihoods, and the natural environment are increasingly being automated. Delegating tasks to so-called automated decision-making systems (ADMS) can improve efficiency and enable new solutions.…

Over the past decade, HCI researchers, design researchers, and practitioners have increasingly addressed ethics-focused issues through a range of theoretical, methodological and pragmatic contributions to the field. While many forms of…

Purpose : Planning a transition towards sustainable carbon neutrality at the organization level raises several accounting challenges. This paper aims to shed light on key challenges, highlight answers from current accounting standards and…

The popularisation of applying AI in businesses poses significant challenges relating to ethical principles, governance, and legal compliance. Although businesses have embedded AI into their day-to-day processes, they lack a unified…

Environmental, social, and governance (ESG) reports are globally recognized as a keystone in sustainable enterprise development. However, current literature has not concluded the development of topics and trends in ESG contexts in the…

This paper proposes an approach to environmental accounting useful for studying the feasibility of socio-economic systems in relation to the external constraints posed by ecological compatibility. The approach is based on a multi-scale…

Environmental Social Governance (ESG) is a widely used metric that measures the sustainability of a company practices. Currently, ESG is determined using self-reported corporate filings, which allows companies to portray themselves in an…

The AI landscape demands a broad set of legal, ethical, and societal considerations to be accounted for in order to develop ethical AI (eAI) solutions which sustain human values and rights. Currently, a variety of guidelines and a handful…

The present paper is based on studying, analyzing and implementing the expert systems in the financial and accounting domain of the companies, describing the use method of the informational systems that can be used in the multi-national…

While we have witnessed a rapid growth of ethics documents meant to guide AI development, the promotion of AI ethics has nonetheless proceeded with little input from AI practitioners themselves. Given the proliferation of AI for Social Good…

Business Process Management (BPM) has the potential to help companies manage and reduce their activities' negative social and environmental impacts. However, so far, only limited capabilities for analysing the sustainability impacts of…

Background: The development of AI-enabled software heavily depends on AI model documentation, such as model cards, due to different domain expertise between software engineers and model developers. From an ethical standpoint, AI model…

We present Ethics Readiness Levels (ERLs), a four-level, iterative method to track how ethical reflection is implemented in the design of AI systems. ERLs bridge high-level ethical principles and everyday engineering by turning ethical…

Social sustainability in software development means creating and maintaining systems that promote pro-social values (e.g., human well-being, equity), both now and in the future. However, social sustainability lacks clear conceptual and…

In recent years, the idea of formalising and modelling fairness for algorithmic decision making (ADM) has advanced to a point of sophisticated specialisation. However, the relations between technical (formalised) and ethical discourse on…

Ethics has become a major concern to the information management community, as both algorithms and data should satisfy ethical rules that guarantee not to generate dishonourable behaviours when they are used. However, these ethical rules may…

Companies report on their financial performance for decades. More recently they have also started to report on their environmental impact and their social responsibility. The latest trend is now to deliver one single integrated report where…

The concept of the sustainable business model describes the rationale of how an organization creates, delivers, and captures value, in economic, social, cultural, or other contexts, in a sustainable way. The process of sustainable business…