The rapid development of ESG reporting practices raises cross-border pressures regarding convergence toward sustainability reporting, in which materiality plays an important role amid competing frameworks of regulation. The difference in perceptions about the financial materiality and double materiality is indicative o...
Sunitha Prabhuram, T. Anthuvan· Discover Global Society· 0 citations
This study is among the first to conceptualize temporary non-use of AI as a governance mechanism, extending responsible AI governance beyond AI systems to the human capacities and organizational conditions required for sustainable AI-augmented knowledge work.
T. Anthuvan, Sunitha Prabhuram· Human Systems Management· 0 citations
The review identifies transparency, explainability, human oversight, accountability, proportionality, co-design, and appeal mechanisms as core governance principles in the AIMS AI-Human Framework.
T. Anthuvan, Sunitha Prabhuram, Chirag B. Rathod· World Journal of Entrepreneu...· 0 citations
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