| Title: | Artificial intelligence and corporate governance : legal challenges for directors’ liability and risk disclosure practices |
|---|
| Authors: | ID Primec, Andreja (Author)
ID Tičar, Bojan (Author)
ID Pastirk, Gal (Author) |
|---|
| Files: |  https://hrcak.srce.hr/file/506341
 RAZ_Primec_Andreja_2026.pdf (379,90 KB)
MD5: 6E59AD21F34B72376BB8D37832D4015B
|
|---|
| Language: | English |
|---|
| Work type: | Scientific work |
|---|
| Typology: | 1.02 - Review Article |
|---|
| Organization: | EPF - Faculty of Business and Economics
|
|---|
| Abstract: | Many of the challenges facing society’s future are closely linked to the development of new technologies, such as artificial intelligence (AI). The development of AI is extensive and, among other things, will profoundly impact how corporations function. The paper examines how the rapid growth of AI is already affecting the operations of corporate governance and governing bodies. Directors must be aware of the importance of developing ethically responsible and trustworthy AI systems, as this ensures corporate performance in the long run. The changed circumstances brought about by new technology have reinforced the roles of directors and supervisors in setting strategic direction and ensuring high ethical standards. Senior representatives of major corporations have recently highlighted the complexity of the challenges associated with AI’s development. To avoid potential disputes with shareholders, companies need to clearly present in their annual reports the critical factors that may affect their business. In this way, they further demonstrate their accountability to shareholders and other stakeholders, who must be aware of the risks and potential negative consequences of AI. |
|---|
| Keywords: | artificial intelligence, corporate governance, legal regulation of artificial intelligence, directors’ liability, annual reports |
|---|
| Publication version: | Version of Record |
|---|
| Publication date: | 15.09.2026 |
|---|
| Year of publishing: | 2026 |
|---|
| Number of pages: | str. 709-733 |
|---|
| Numbering: | Vol. 47, br. 2 |
|---|
| PID: | 20.500.12556/DKUM-100540  |
|---|
| UDC: | 347.72::004.8 |
|---|
| ISSN on article: | 1330-349X |
|---|
| COBISS.SI-ID: | 292097283 |
|---|
| DOI: | 10.30925/zpfsr.47.2.9 |
|---|
| Publication date in DKUM: | 23.09.2026 |
|---|
| Views: | 57 |
|---|
| Downloads: | 2 |
|---|
| Metadata: |    |
|---|
| Categories: | Misc.
|
|---|
|
:
|
Copy citation |
|---|
| | | | Average score: | (0 votes) |
|---|
| Your score: | Voting is allowed only for logged in users. |
|---|
| Share: |  |
|---|
Hover the mouse pointer over a document title to show the abstract or click
on the title to get all document metadata. |
