《【行业研报】国际治理创新中心-人工智能相关风险：基于ESG的监督方法的优点（英）-2023.8_市场.docx》由会员分享，可在线阅读，更多相关《【行业研报】国际治理创新中心-人工智能相关风险：基于ESG的监督方法的优点（英）-2023.8_市场.docx（26页珍藏版）》请在第一文库网上搜索。
1、CIGIPapersNo.279August2023A1-Re1atedRiskTheMeritsofanESG-BasedApproachtoOversightMardiWitze1andNirajBhargavaCIGIPapersNo.279August2023A1-Re1atedRiskTheMeritsofanESG-BasedApproachtoOversightMardiWitze1andNirajBhargavaCreditsManagingDireaorofDigita1EconomyRobertFayDirector,ProgramManagementDiannaEng1i
2、shProjectManagerJennyThie1SeniorPub1icationsEdrtorJenmferCoyderPub1icationsEditorSusanBubakCraphkDesignerBrook1ynnSchwarrzAboutCIGITheCentreforInternationa1GovernanceInnovation(CIGI)isanindependent,nonpightG2023bytheCentreforInternationa1GovernanceInnovationTeopinionsexpressedinthispub1icationaretho
3、seoftheauthorsanddonotnecessari1yref1ecttheviewsoftheCentreforInternationa1GovernanceInnovationoritsBoardofDirectors.Forpub1icationsenquiries,p1easecontactPUbHcaU即OnIire.org.Thisworkis1icensedunderaCreativeCommonsAttributionNoncommercia1-NoDerivatives1icense.ToviewthisIicensezvisit(www.creatvecommon
4、s.org1kesesbync-nd3.0).Forreuseordistribution,Measeinc1udethiscopyrightnotice.CentreforInternationa1GovernanceInnovationandCIGIareregisteredtrademarks.67ErbStreetWestWater1oozONzCanadaN216C2www.cion1ine.orgTab1eofContentsviAbouttheAuthorsviAcronymsandAbbreviations1ExecutiveSummary1Introduction3 What
5、IsESG?4 WhyGovernAIUsethroughanESGApproach?5 TheWor1dofAIGovernance8 TheNatureofAI-Re1atedRisk11TheMateria1ityofAI-Re1atedRisk16 IntegratingMateria1AI-Re1atedRisksintoESG17 ConsiderationsforaPathForward19 WorksCited20 AppendixAbouttheAuthorsMardiWitze1isanassociatewithNuEnergy.aiandisfocusedonESG(en
6、vironmenta1,socia1andcorporategovernance)andAIgovernance,andthespecia1cha11engesfacinghigh-growthfirms.SheservesontheboardofPo1yM1zaprivatefirmspecia1izinginmachine1earningandadvancedana1ytics,andhas20yearsofexperienceinnot-for-profitboardgovernance,stakeho1derengagementandstrategicp1anning.NirajBha
7、rgavaistheCEOand1eadfacu1tyatNuEnergy.aiandanexpertonartificia1inte11igence(AI)governance.He1eadsateamofexpertsspecia1izedinAIgovernanceeducation,inthecreationoforganization1eve1AIgovernanceframeworksandintheintegrationofNuEnergy,sAItrustmeasurementsoftware,theMachineTrustP1atform.AcronymsandAbbrevi
8、ationsAGIartificia1genera1inte11igenceAIartificia1inte11igenceAIAA1gorithmicImpactAssessmentAIDAArtificia1Inte11igenceandDataActAIRMFAIRiskManagementFrameworkCDSBC1imateDisc1osureStandardsBoardESGenvironmenta1socia1,governanceIFRSInternationa1Financia1ReportingStandardsIIRCInternationa1IntegratedRep
9、ortingCounci1IPinte11ectua1propertyISOInternationa1StandardsOrganizationISSBInternationa1Sustainabi1ityStandardsBoardITinformationtechno1ogyNGOsnon-governmenta1organizationsNISTNationa1InstituteofStandardsandTechno1og),SASBSustainabi1ityAccountingStandardsBoardTCFDTaskForceonC1imate-Re1atedFinancia1
10、Disc1osureVRFVa1ueReportingFoundationExecutiveSummaryArtificia1inte11igence(AI)techno1ogyhasbeenfoundtogenerateva1ueformanyfirms;however,ita1sohasunintendedandundesirab1econsequences.Therea1ityofAI-re1atedriskhas1edtothedeve1opmentofAIgovernanceframeworksandca11sforgreateroversightoftheuseofAI.Theme
11、ritsOfanESG(environmenta1,socia1,govemance)-basedapproachtooversightofA1-re1atedriskareconsideredinthispaper,withafocusonthecurrenttrajectoryofinternationa1sustainabi1itystandardsdeve1opment.Despitetheirdifferences,AIgovernanceandESGreportingbothseektoaddressriskinthebroadestsense,withproactiveandtr
12、ansparentapproachestoitsmanagementandmitigation.Recognizingthatreadersmaybefami1iarwitheitherAIgovernanceorESGbutnot1ike1yboth,thepaperisconstructedsoastoprovideanOVerVieWofeach.ThepaperexamineswhatisdifferentaboutAI-re1atedriskandidentifiesfourfactors:speedandsca1e,AIempowerment,AI1ifecyc1eandAIethics.Theana1ysisfindspossib1egapsand/ormateria1topicsthatarenotcoveredbytheSustainabi1ityAccountingStandardsBoard(SASB)zinc1udingA1-re1atedrisksthatmaydifferonanindustrybasisandonthebasisofanenterprisesro1eintheAIva1uechain.Apre1iminarysetofrecommendationsforincorporatingmateria1A1-re1atedriskintoES
免费区 
