The Management and the Advice of (Un)Explainable AI

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2024-02-26 DOI:10.1515/ecfr-2023-0033

Elena Dubovitskaya, Annika Buchholz

引用次数: 0

Abstract

794The article addresses the issue that is widely discussed in Germany and other jurisdictions: can the management of a company use AI applications in its decision-making process without violating its fiduciary duties? The lack of transparency in conventional AI applications conflicts with the fiduciary duty to check the plausibility of external expert advice (in Germany known as the ISION principles). This tension can be partly resolved by using explainable AI (XAI). In this work, we review the basic principles of machine learning and XAI and discuss them in the legal context.

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无法解释的人工智能的管理和建议

794 这篇文章讨论了在德国和其他司法管辖区被广泛讨论的问题：公司管理层在决策过程中使用人工智能应用程序是否可以不违反其受托责任？传统人工智能应用缺乏透明度，这与检查外部专家建议可信度的受托责任（在德国称为 ISION 原则）相冲突。这种矛盾可以通过使用可解释人工智能（XAI）得到部分解决。在这项工作中，我们回顾了机器学习和 XAI 的基本原则，并在法律背景下对其进行了讨论。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.

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