| Naslov: | Artificial intelligence and corporate governance : legal challenges for directors’ liability and risk disclosure practices |
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| Avtorji: | ID Primec, Andreja (Avtor)
ID Tičar, Bojan (Avtor)
ID Pastirk, Gal (Avtor) |
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| Datoteke: |  https://hrcak.srce.hr/file/506341
 RAZ_Primec_Andreja_2026.pdf (379,90 KB)
MD5: 6E59AD21F34B72376BB8D37832D4015B
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| Jezik: | Angleški jezik |
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| Vrsta gradiva: | Znanstveno delo |
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| Tipologija: | 1.02 - Pregledni znanstveni članek |
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| Organizacija: | EPF - Ekonomsko-poslovna fakulteta
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| Opis: | 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. |
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| Ključne besede: | artificial intelligence, corporate governance, legal regulation of artificial intelligence, directors’ liability, annual reports |
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| Verzija publikacije: | Objavljena publikacija |
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| Datum objave: | 15.09.2026 |
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| Leto izida: | 2026 |
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| Št. strani: | str. 709-733 |
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| Številčenje: | Vol. 47, br. 2 |
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| PID: | 20.500.12556/DKUM-100540  |
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| UDK: | 347.72::004.8 |
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| COBISS.SI-ID: | 292097283 |
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| DOI: | 10.30925/zpfsr.47.2.9 |
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| ISSN pri članku: | 1330-349X |
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| Datum objave v DKUM: | 23.09.2026 |
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| Število ogledov: | 53 |
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| Število prenosov: | 2 |
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| Metapodatki: |    |
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| Področja: | Ostalo
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