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ACCA:商业道德推动可持续的人工智能应用-链接AI和ESG(中译版)(74页).pdf

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1、ETHICS FOR SUSTAINABLE AI ADOPTIONCONNECTING AI AND ESG 2021 Association of Chartered Certified Accountants and Chartered Accountants Australia and New Zealand August 2021About ACCA ACCA(the Association of Chartered Certified Accountants)is the global professional body for professional accountants.W

2、ere a thriving global community of 233,000 members and 536,000 future members based in 178 countries and regions,who work across a wide range of sectors and industries.We uphold the highest professional and ethical values.We offer everyone everywhere the opportunity to experience a rewarding career

3、in accountancy,finance and management.Our qualifications and learning opportunities develop strategic business leaders,forward-thinking professionals with the financial,business and digital expertise essential for the creation of sustainable organisations and flourishing societies.Since 1904,being a

4、 force for public good has been embedded in our purpose.We believe that accountancy is a cornerstone profession of society and is vital helping economies,organisations and individuals to grow and prosper.It does this by creating robust trusted financial and business management,combating corruption,e

5、nsuring organisations are managed ethically,driving sustainability,and providing rewarding career opportunities.And through our cutting-edge research,we lead the profession by answering todays questions and preparing for the future.Were a not-for-profit organisation.Find out more at:About Chartered

6、Accountants Australia and New Zealand Chartered Accountants Australia and New Zealand(CA ANZ)represents more than 128,000 financial professionals,supporting them to build value and make a difference to the businesses,organisations and communities in which they work and live.Around the world,Chartere

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本文主要探讨了人工智能(AI)在环境、社会和治理(ESG)方面的伦理问题,以及会计和财务专业人士如何在其采用过程中发挥积极作用。文章指出,AI的采用将在本十年显著增加,对我们的生活产生深远影响。因此,以负责任和符合伦理的方式管理AI的大规模采用至关重要。 关键点包括: 1. 会计和财务专业人士在确保AI采用符合伦理方面发挥关键作用。 2. 组织应优先考虑与组织价值观(如多样性和包容性、公平性和透明度)一致的AI方法。 3. 在评估AI的商业案例时,应考虑长期价值和与组织战略的一致性,而不仅仅是短期、狭隘的使用案例。 4. 大多数使用AI的组织已经实施了AI的伦理框架,并考虑了相关的监管要求。 5. 数据是喂养AI的原料,因此应重点关注数据保密性和数据质量的改进。 6. 应采取战略性的监督和交付方法,在AI决策中建立争议解决机制和举报不当使用AI的渠道。 7. 应了解供应商景观,与展示负责任做法的供应商合作。 8. 应建立知识和技术,以提高对AI伦理和可持续性的认识和理解。 总的来说,会计和财务专业人士在确保AI采用符合伦理和可持续性方面发挥着关键作用。
人工智能伦理如何与ESG目标相结合? 会计和金融专业人士如何推动负责任的AI采用? AI在环境、社会和治理方面有哪些伦理考量?
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