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）-2023.8-30页_856kb

This paper examines the integration of AI-related risks into ESG frameworks, arguing that AI governance, with its focus on risk management and transparency, aligns well with ESG principles. Key points include the rapid growth of AI adoption across industries, accompanied by significant risks such as data misuse, algorithmic bias, and ethical concerns. The paper surveys existing AI governance developments, like the EU AI Act and ISO standards, and explores how ESG can address these issues through materiality concepts from frameworks like ISSB and SASB.

ESG provides a holistic approach to evaluating long-term risks and opportunities, including AI, by considering environmental, social, and governance dimensions. The authors propose recommendations for integrating AI-specific risks into global sustainability reporting, emphasizing the need for standardized disclosure, including enterprise-level and use-case-specific practices. This integration could lead to better accountability and operationalization of AI governance, ultimately supporting investor decisions and long-term enterprise value.

While acknowledging challenges and distinguishing between AI developers and users, the paper advocates for a tiered, proportionate approach to disclosure. By leveraging existing ESG frameworks, it aims to advance unified global standards for AI oversight, benefiting both business innovation and responsible AI use.