Role of ESG Reporting in AI Oversight
AI監視におけるESG報告の役割 (AI 翻訳)
C. Pallavi, Ramya H. P.
🤖 gxceed AI 要約
日本語
本稿は、ESGフレームワークをAIのガバナンスと倫理的監視の仕組みとして活用する可能性を理論的に検討する。金融、医療、製造業など多様な産業でのAIガバナンスの失敗を分析し、ESG報告を企業開示ツールからアルゴリズム的説明責任のための構造的枠組みへ進化させる方法を探る。
English
This chapter theoretically examines how ESG frameworks can be used for AI governance and ethical oversight. It analyzes AI governance failures across industries like finance, healthcare, and manufacturing, and explores evolving ESG reporting from a corporate disclosure tool into a structured mechanism for algorithmic accountability.
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に基づく開示が進行中だが、AIガバナンスへのESG応用は新しい視点。本稿は、開示制度の拡張可能性を示唆する。
In the global GX context
The paper links ESG reporting to AI governance, relevant for global discussions on TCFD/ISSB frameworks and emerging AI regulations. It suggests ESG can serve as a structured accountability tool beyond traditional disclosure.
👥 読者別の含意
🔬研究者:Provides a theoretical bridge between ESG and AI governance literature, useful for interdisciplinary studies.
🏢実務担当者:Offers insights on how ESG reporting could be repurposed to address AI ethics and transparency.
🏛政策担当者:Suggests leveraging existing ESG disclosure frameworks for emerging AI oversight regulations.
📄 Abstract（原文）
This chapter investigates the potential of environmental, social, and governance (ESG) frameworks as a mechanism for the governance and ethical oversight of artificial intelligence (AI). While AI development accelerates across multiple sectors, existing regulatory mechanisms remain fragmented, reactive, and technologically mismatched to the rapid evolution of intelligent systems. This chapter examines theoretical foundations in ethical AI, corporate responsibility, and risk management, and evaluates current AI governance failures across industries such as finance, healthcare, law enforcement, and manufacturing. Through a critical analysis of ESG reporting practices and sustainability standards, this chapter explores how ESG could evolve from a corporate disclosure tool into a structured framework for algorithmic accountability.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.4018/979-8-3373-6390-5.ch006first seen 2026-06-11 05:12:42 · last seen 2026-06-16 04:36:32
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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。