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[{"key": "dc.contributor.advisor", "value": "Vuorinen, Jukka", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Poltinora, Aino", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2025-05-14T11:30:43Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2025-05-14T11:30:43Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2025", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/102003", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "The practice of corporate responsibility reporting allows businesses to share their activities regarding economic and social and environmental accountability. Through reporting activities organizations achieve transparency goals while building stakeholder trust and support sustainable development efforts. The fast progress of artificial intelligence technology during recent years brought forth new ethical and societal challenges in corporate responsibility domains. Businesses need to demonstrate and disclose their responsible handling of technology to their stakeholders.\n\nAI has become an increasingly prominent topic both in corporate leadership discussions and everyday conversations. The definition together with the understanding of this concept remains complicated. AI exists as a diverse set of technologies which experts view from multiple angles. AI has become a vital contemporary issue because of its widespread use opportunities and moral concerns. The ongoing public discussion about AI requires a better understanding of its operational mechanisms because it determines how technology should be used to benefit the community. AI applications need thorough examination regarding corporate accountability for ethical and transparent practices because existing regulations are not clear.\n\nThe research investigates Finnish companies' reporting on AI-related responsibility while using stakeholder theory and institutional theory frameworks. The research investigates how stakeholder demands, and external institutional forces affect organizations to disclose their AI usage practices. The research analyzes sustainability and responsibility reports from major Finnish companies to study their presentation of AI ethical usage.\n\nThe research reveals that companies show varying degrees of responsibility in their AI-related reporting throughout different industries. The formal statements about stakeholder responsibilities are usually prominent in reports while actual actions tend to be basic. Reporting practices function symbolically to protect both societal and stakeholder legitimacy. The EU AI Act along with ongoing national legislative changes drive organizations to improve their transparency levels and develop readiness for upcoming regulatory standards.\n\nKeywords: artificial intelligence, ethical AI, corporate responsibility reporting, Global Reporting Initiative, stakeholder theory, institutional theory", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yritysvastuuraportointi on yleisesti vakiintunut k\u00e4yt\u00e4nt\u00f6, jonka avulla yritykset viestiv\u00e4t taloudellisesta, sosiaalisesta ja ymp\u00e4rist\u00f6\u00f6n liittyv\u00e4st\u00e4 vastuustaan. Raportointi lis\u00e4\u00e4 l\u00e4pin\u00e4kyvyytt\u00e4, vahvistaa sidosryhmien luottamusta ja tukee yritysten kest\u00e4v\u00e4\u00e4 kehityst\u00e4. Viime vuosina teko\u00e4lyn nopea kehittyminen on tuonut yritysvastuuraportoinnin piiriin uusia eettisi\u00e4 ja yhteiskunnallisia kysymyksi\u00e4. Yrityksilt\u00e4 odotetaan entist\u00e4 enemm\u00e4n my\u00f6s teknologian vastuullisen k\u00e4yt\u00f6n perustelua ja raportointia. \n\nTeko\u00e4ly on yh\u00e4 t\u00e4rke\u00e4mpi keskustelunaihe niin yritysten johtoryhmiss\u00e4 kuin arkisissa keskusteluissakin, mutta sen tarkka m\u00e4\u00e4rittely ja ymm\u00e4rt\u00e4minen on edelleen monimutkaista. Teko\u00e4ly ei ole yksi yhten\u00e4inen teknologia, vaan sit\u00e4 voidaan tarkastella useista eri n\u00e4k\u00f6kulmista. Teko\u00e4ly on ajankohtainen sen laajan sovelluspotentiaalin ja eettisten kysymysten vuoksi. Teko\u00e4ly\u00e4 koskeva keskustelu korostaa tarvetta ymm\u00e4rt\u00e4\u00e4 sen toimintaa ja vaikutuksia syv\u00e4llisemmin, jotta sen soveltaminen olisi vastuullista ja hy\u00f6dytt\u00e4isi yhteiskuntaa laajemmin. \n\nT\u00e4m\u00e4 pro gradu -tutkielma tarkastelee teko\u00e4lyyn liittyv\u00e4\u00e4 vastuullisuusraportointia suomalaisissa yrityksiss\u00e4 sidosryhm\u00e4- ja institutionaalisen teorian viitekehyksist\u00e4 k\u00e4sin. Tutkimuksen tavoitteena on selvitt\u00e4\u00e4, miten eri sidosryhmien odotukset ja ulkoiset institutionaaliset paineet vaikuttavat yritysten tapaan raportoida teko\u00e4lyn vastuullisesta k\u00e4yt\u00f6st\u00e4. Aineistona k\u00e4ytettiin suomalaisten suuryritysten kest\u00e4vyys- ja vastuullisuusraportteja, joissa tarkasteltiin erityisesti teko\u00e4lyn ja sen eettisen k\u00e4yt\u00f6n esiin tuomista. \n\nTulosten mukaan teko\u00e4lyn vastuullisuusraportointi on viel\u00e4 monilta osin hajanaista ja vaihtelee suuresti toimialojen ja yritysten v\u00e4lill\u00e4. Raportoinnin sis\u00e4ll\u00f6ss\u00e4 korostuu usein muodollinen vastuullisuuden osoittaminen sidosryhmille, mutta konkreettiset toimenpiteet j\u00e4\u00e4v\u00e4t ajoittain pintapuolisiksi. Yritysten raportointik\u00e4yt\u00e4nn\u00f6t n\u00e4ytt\u00e4ytyv\u00e4tkin osin symbolisina pyrkien ennen kaikkea yll\u00e4pit\u00e4m\u00e4\u00e4n legitimiteetti\u00e4 yhteiskunnassa ja suhteessa sidosryhmiin. Institutionaaliset paineet, kuten EU:n teko\u00e4lyasetus ja kansallisen lains\u00e4\u00e4d\u00e4nn\u00f6n kehitys, ohjaavat yrityksi\u00e4 lis\u00e4\u00e4m\u00e4\u00e4n l\u00e4pin\u00e4kyvyytt\u00e4 ja varautumaan tuleviin vaatimuksiin. \n\nAsiasanat: teko\u00e4ly, eettinen teko\u00e4ly, yritysvastuuraportointi, Global Reporting Iniative, sidosryhm\u00e4teoria, institutionaalinen teoria", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2025-05-14T11:30:43Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2025-05-14T11:30:43Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "69", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "CC BY 4.0", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Eettinen teko\u00e4ly ja sen raportointi suomalaisissa yrityksiss\u00e4", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202505144246", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Informaatioteknologian tiedekunta", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Faculty of Information Technology", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Tietoj\u00e4rjestelm\u00e4tieteen maisteriohjelma", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Master's Degree Programme in Information Systems", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://creativecommons.org/licenses/by/4.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "unknown accessibility", "language": "en", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}, {"key": "dc.description.accessibilityfeature", "value": "ei tietoa saavutettavuudesta", "language": "fi", "element": "description", "qualifier": "accessibilityfeature", "schema": "dc"}]
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