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Intelligent Management and Control of Data Contained in Non-financial Reporting

A Proposal on the Applicability of Robotics, Artificial Intelligence and Blockchain

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Interactive Robotics: Legal, Ethical, Social and Economic Aspects (INBOTS 2021)

Part of the book series: Biosystems & Biorobotics ((BIOSYSROB,volume 30))

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Abstract

The Law calls on technology so that robotics, Artificial Intelligence and the Internet of Things can provide consistent information, analyze the temporal evolution of companies in terms of sustainability and, supported by systems that guarantee the origin and traceability of data, harmonize non-financial information to achieve the same level of trust, transparency and commitment as that provided by Financial Reporting Statements.

AudIT-S, “Legal and financial significance of sustainability audit schemes through smart data management”, Spanish National Research Plan, Ministry of Science and Innovation, PID2019-105959RB-I00.

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References

  1. DIRECTIVE 2014/95/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Official Journal of the European Union. L 330/1 de 15 November 2014, pp. 1–9 (2014)

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  2. DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC. Official Journal of the European Union. L 182/19 de 29 June 2013, pp. 19–76 (2013)

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  3. Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014, as regards corporate sustainability reporting. Brussels, 21 April 2021. COM/2021/189 final

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  4. García Novoa, C., Vivel Búa, M.M., Torres Carlos, M.R., Lado Sestayo, R., Aneiros Pereira, J.: Digitalización, Inteligencia Artificial Y Economía Circular, 1ª, Estudios. Thomson Reuters-Aranzadi, Cizur Menor (2021)

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  5. Grau Ruiz, M.A.: ¿Medidas fiscales para que la robótica contribuya al desarrollo sostenible? In: Inteligencia artificial y administración tributaria: eficiencia administrativa y defensa de los derechos de los contribuyentes. Fernando Serrano Antón (aut.) (2021)

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Author information

Authors and Affiliations

  1. Financial and Tax Law, Complutense University of Madrid, Madrid, Spain

    Virginia Martínez Torres

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  1. Virginia Martínez Torres
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Correspondence to Virginia Martínez Torres .

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Editors and Affiliations

  1. Visiting Professor of Transnational Taxation, Northwestern University, Evanston, USA

    María Amparo Grau Ruiz

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Martínez Torres, V. (2022). Intelligent Management and Control of Data Contained in Non-financial Reporting. In: Grau Ruiz, M.A. (eds) Interactive Robotics: Legal, Ethical, Social and Economic Aspects. INBOTS 2021. Biosystems & Biorobotics, vol 30. Springer, Cham. https://doi.org/10.1007/978-3-031-04305-5_31

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  • DOI: https://doi.org/10.1007/978-3-031-04305-5_31

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-031-04304-8

  • Online ISBN: 978-3-031-04305-5

  • eBook Packages: Social SciencesSocial Sciences (R0)

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