ARTIFICIAL INTELLIGENCE AND CORPORATE GOVERNANCE: LAW AND ECONOMICS PERSPECTIVES ON ACCOUNTABILITY, TRANSPARENCY, AND ESG COMPLIANCE
人工知能とコーポレートガバナンス：説明責任、透明性、ESGコンプライアンスに関する法と経済学の視点 (AI 翻訳)
Ari Wibowo
🤖 gxceed AI 要約
日本語
本論文は、AIが企業統治における説明責任、透明性、ESGコンプライアンスをどのように変革するかを法と経済学の観点から分析する。EUの事前安全策、米国の開示・事後責任、ASEANの原則ベースなど各国の枠組みを比較し、AIのグリーンウォッシングリスクと制度的対応を検討する。AIを統治メカニズムとして位置づけ、検証可能性や独立保証の必要性を提言する。
English
This paper examines how AI reshapes corporate governance in terms of accountability, transparency, and ESG compliance from a law and economics perspective. It compares EU ex-ante safeguards, US disclosure-based liability, and ASEAN principle-based approaches, highlighting greenwashing risks and the need for AI governance controls. The study argues for treating AI as a governance mechanism requiring validation and independent assurance.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJや有価証券報告書でのESG開示が進む中、AIを活用したコンプライアンス強化とグリーンウォッシング防止が急務。本論文の国際比較は、日本の規制設計や企業実務に示唆を与える。
In the global GX context
As global disclosure standards (ISSB, CSRD) evolve, this paper offers a comparative governance perspective on AI's role in ESG compliance, relevant for policymakers balancing innovation and integrity.
👥 読者別の含意
🔬研究者:Provides a law and economics framework for studying AI governance in ESG, with comparative insights across jurisdictions.
🏢実務担当者:Highlights how AI can be used as a governance control tool for ESG reporting, but warns of greenwashing risks and the need for assurance.
🏛政策担当者:Offers policy recommendations including AI registries and assurance rights to embed integrity in AI-assisted corporate governance.
📄 Abstract（原文）
Artificial Intelligence (AI) is increasingly reshaping corporate governance by redefining accountability, transparency, and ESG compliance. This paper applies a law and economics perspective to examine how AI transforms corporate governance structures, alters incentive systems, and generates both efficiency gains and governance risks. This paper synthesizes insights from corporate law, digitalisation, ESG reporting, and institutional reform. Evidence shows that while AI reduces transaction costs in compliance and disclosure, it also amplifies agency problems, information asymmetries, and risk of greenwashing. Comparative benchmarks highlight divergent approaches: the European Union emphasizes ex-ante safeguards and risk-based ESG integration, the United States relies on disclosure and ex-post liability, and ASEAN frameworks, particularly in Indonesia, adopt principle-based proportionally. Each model reveals strengths and limitations underscoring the need for a hybrid system that balances legal certainty, market incentives, and institutional capacity. The study argues that firms should treat AI not merely as an operational tool but as a ggovernance control mechanism, subject to validation, explainability, and independent assurance. Policy recommendations include legal reforms for AI registries and assurance rights, economic incentives to reward transparent ESG reporting, and institutional innovations to embed integrity into corporate practice. The findings suggest that responsible AI governance can evolve from a compliance obligation into a strategic asset that enhances trust, improves financial resilience, and aligns corporate performance with global sustainability goals.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.24034/icobuss.v5i1.785first seen 2026-05-14 22:22:33
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。