Disclosures about algorithmic decision making in the corporate reports of Western European companies

Over the last decade, the use of different artificial intelligence (AI) tools has increased. To shed some light on the emerging trend of AI disclosure, the aim of this paper is to analyse the current practices of major Western European companies regarding the automated decision-making (ADM) disclosure in their annual or sustainability reports. This paper proposes a methodology based on bigrams that enables the automatic extraction of the information on ADM that companies disclose. The sample consisted of 962 annual/sustainability reports, published in 2018 and 2019, of 337 companies listed on 13 Western European countries’ stock markets. Our findings show that ADM disclosure is still at an early stage and that the first adopters are mostly companies operating in the financial sector.     

资金供给、技术能力与技术转移绩效——国家重点研发计划多群组结构方程模型分析

国家重点研发计划对全产业链的强调使得研究其技术转移尤为必要。参考资源基础理论和动态能力理论，构建“资金供给—技术积累规模—技术转移能力—技术转移绩效”国家重点研发计划技术转移模型。应用结构方程模型进行检验，使用多群组结构方程模型探讨不同研究项目各因素对技术转移绩效的不同影响。结果发现：(1)国家重点研发计划技术转移绩效总体处于较高水平；(2)技术转移能力是国家重点研发计划技术转移绩效最直接、最有力的影响因素，资金供给是技术转移绩效的重要支撑；(3)技术积累规模难以直接影响技术转移绩效，但在技术转移绩效影响机理中发挥重要传导作用，是技术转移的基础性技术资源；(4)不同项目类型影响效应存在显著差异。研究结论可为政府、项目参与单位、首席科学家和普通参与者有效促进科技项目技术转移提供参考依据。