37 résultats pour « eu »

Sustainable Corporate Governance Has Begun

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"This implementation in France provides a new framework for non-financial information and marks a major turning point towards greater potential responsibilities for members of the management bodies of the large corporations in question, in particular with the description of diversity policy: non-financial reporting is reviewed via an overall analysis guided by the materiality principle and genuine sustainable compliance based on a prior and relevant risk assessment."

Prohibited Artificial Intelligence Practices in the Proposed EU Artificial Intelligence Act

"The unacceptable risks are those that are deemed to contravene Union values, and they are therefore considered as “prohibited AI practices” by Article 5 AIA. The proposed prohibition covers four categories: 1) AI systems deploying subliminal techniques, 2) AI practices exploiting vulnerabilities, 3) social scoring systems, and 4) “real-time” remote biometric identification systems. "

Can Real Transactions Constitute Market Manipulation?

"This article discusses the EFTA Court’s advisory opinion on the issue of whether real transactions, in the sense that they transfer expense and risk with full effect between independent parties, can constitute market manipulation. The aim of the article is to explore the reasoning by the court and then analyse and argue that such transactions (real ones) can indeed constitute market manipulation according to the 2014 Market Abuse Regulation (MAR) and MAD. The aim is also to analyse when real transactions constitute market manipulation."

Mapping the Literature of Internal Auditing in Europe

" The study focused on evaluating and analysing the characteristics of literature and the themes investigated with a focus on four key aspects: governance, the effectiveness of IA, the relationship between internal auditors and other parties, and risk management to provide directions for future research."

European AI Regulation: Brussels Effect versus Human Dignity?

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"After shortly summarising the origin, context and main characteristics of the prospective regulation, this article explores whether the ‘Brussels Effect’ will manifest in ground-breaking AI regulation, or whether the Union and its Member States run the risk of hastily adopting an incapable legal framework for a technology whose effects on society are still insufficiently understood."

Trustworthy Artificial Intelligence and the European Union AI Act

" Adopting a risk-based approach towards AI, the EU chose to understand trustworthiness of AI in terms of the acceptability of its risks. This conflation of trustworthiness with acceptability of risk invites further reflection. Based on a narrative systematic literature review on institutional trust and the use of AI in the public sector, this paper argues that the EU adopted a simplistic conceptualisation of trust and is overselling its regulatory ambition."

Tackling Problems, Harvesting Benefits - A Systematic Review of the Regulatory Debate around AI

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"... we contribute both empirically and conceptually to a better understanding of the nexus of AI and regulation and the underlying normative decisions. A comparison of the scientific proposals with the proposed European AI regulation illustrates the specific approach of the regulation, its strengths and weaknesses."