Corporate digital responsibilitybibliometric landscape – chronological literature review

  1. Michaela Bednárová 1
  2. Yuliia Serpeninova 2
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

  2. 2 Sumy State University, Ukraine
Journal:
The International Journal of Digital Accounting Research

ISSN: 1577-8517

Year of publication: 2023

Volume: 23

Issue: 29

Pages: 1-18

Type: Article

DOI: 10.4192/1577-8517-V23_1 DIALNET GOOGLE SCHOLAR lock_openArias Montano editor

More publications in: The International Journal of Digital Accounting Research

Abstract

Over the last decade, we have witnessed how new technologies, such as AI in the form of automation or machine learning, have proliferated in business processes. Although digitalisation has led to a significant increase in efficiency, it raises certain concerns related to privacy, data protection and other human rights, which might be at stake when huge amounts of data are being collected and processed or when AI is used for decision making. Digitalisation, apart from increasing efficiency, has a strong potential to contribute to sustainable development if responsibility and trust are guaranteed. Therefore, companies should critically reflect upon different ethical criteria to avoid compromising democratic rights and values when engaging in digitalisation. In our study, we wanted to draw attention to and increase awareness of an evolving area of corporate digital responsibility. In addition to the bibliometric analysis of the CDR literature, a summary of the definitions is provided.

Bibliographic References

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