Digital Disruption and Corporate Digital Responsibility

Over the last decade, we have witnessed a significant shift in business models, which is mostly influenced by rapid technological development. The publication “Digital Disruption and Corporate Digital Responsibility” is addressed to the scientific community, whose research focuses on new technologies, mainly in accounting and reporting.

It is a monothematic work of scientific-exploratory character where (1) the impact of Artificial Intelligence (AI), Internet of Things (IoT), and blockchain on business processes is discussed; (2) a new concept of Corporate Digital Responsibility is explored and analysed; and (3) findings and implications from my recent research in the area of AI disclosure, and contributions to the creation of an AI reporting framework are presented.

Last but not least, a semi-automated continuous reporting model where IoT feels, AI thinks, blockchain remembers and XBRL compares, is introduced.