A INTEGRAÇÃO DA INTELIGÊNCIA ARTIFICIAL NA GOVERNANÇA CORPORATIVA ENFOQUE ÉTICO E REGULATÓRIO

Abstract

This paper explores the use of Artificial Intelligence systems in corporate governance, focusing on their ethical implications in the business environment. Initially, it addresses the fundamentals of artificial intelligence and its significance for corporate governance, hypothesizing that artificial intelligence can substantially enhance this area if implemented ethically and responsibly. The analysis considers the current regulatory landscape, which prioritizes human centrality and classifies artificial intelligence systems according to their risks. The objective is to analyze artificial intelligence principles, taking into account the state of the art on the subject, and to ensure that its applications strengthen corporate governance. A hypothetical-deductive approach is employed, combining literature review and legislative analysis to provide a comprehensive view of the ethical use of artificial intelligence in corporate governance. The focus is on the guiding principles recently updated by the Organization for Economic Co-operation and Development in the international context, and by Bill No. 2.338/2023 at the national level, to understand how artificial intelligence can enhance corporate governance. The paper concludes that, to maximize the benefits of artificial intelligence in corporate governance, its application must adhere to guidelines, whether binding or not, that ensure ethical and transparent practices regarding the implementation and use of artificial intelligence systems. Ethical use of artificial intelligence enables the enhancement of corporate governance practices, demonstrating a commitment to proper corporate governance and artificial intelligence principles, with its use grounded in an ethical approach.