ISSN 2663-0583 (Online)
ISSN 2663-0575 (Print)
  • Home
  • The Role of Artificial Intelligence in Enhancing Corporate Governance and Achieving Sustainable Development
"

The Role of Artificial Intelligence in Enhancing Corporate Governance and Achieving Sustainable Development

1. Introduction. – 2. Methodology. – 3. Discussions. – 3.1. Conceptual and Legal Foundations. – 3.2. Legal and Institutional Framework for AI in Governance. – 3.2.1. The UAE Legal Framework. – 3.2.2. Comparative Perspectives. – 3.3. AI in Corporate Governance Practices. – 3.3.1. Boards Decision-Making. – 3.3.2. Auditing and Compliance. – 3.3.3. Shareholder and Employee Engagement. – 3.4. Obstacles to the Integration of AI in Corporate Governance. – 3.5. AI, Corporate Governance, and Sustainable Development. – 4. Conclusions.

Full Text:

DOI

HTML Abstract About Author(s) References Reviews Українською

Background: Corporate governance is an essential framework for enhancing performance efficiency, accountability, and ethical behavior within corporations. Emerging technologies, particularly artificial intelligence (AI), have infiltrated traditional corporate governance models, management practices, and decision-making processes due to their tremendous capabilities. However, implementation poses a significant challenge due to unresolved legal and ethical issues concerning the anthropocentric model of law, governance, and AI - particularly regarding judicial systems, to diminish corporate misconduct because of improved corporate governance and transparency in the resolution of corporate disputes. 

Method: The paper adopts an analytical and comparative legal method. It seeks to analyze the conceptual basis of artificial intelligence (AI) and corporate governance, present relevant legislation and regulations in the United Arab Emirates (UAE), and provide a comparative legal analysis of selected frameworks and international indicators to understand how AI might be utilized to enhance governance systems and contribute to sustainable development.

Results and conclusions: This article posits that the introduction of AI tools, such as predictive analytics, automated audits, and electronic disclosure methods, may enhance corporate transparency, accountability, and efficiency, thereby facilitating sustainable growth. However, some concerns remain unresolved, such as privacy, algorithmic bias, deficiencies in accountability, and the 'black-box' problem, which may affect trustworthiness and reliance on AI-based governance. This article suggests that AI can be a useful legal and technological instrument for sustainable development when fully integrated into corporate governance. However, amendments to existing legal frameworks for accountability and ethics must accompany this innovation to maintain transparency and accountability.

Abstract

Background: Corporate governance is an essential framework for enhancing performance efficiency, accountability, and ethical behavior within corporations. Emerging technologies, particularly artificial intelligence (AI), have infiltrated traditional corporate governance models, management practices, and decision-making processes due to their tremendous capabilities. However, implementation poses a significant challenge due to unresolved legal and ethical issues concerning the anthropocentric model of law, governance, and AI - particularly regarding judicial systems, to diminish corporate misconduct because of improved corporate governance and transparency in the resolution of corporate disputes. 

Method: The paper adopts an analytical and comparative legal method. It seeks to analyze the conceptual basis of artificial intelligence (AI) and corporate governance, present relevant legislation and regulations in the United Arab Emirates (UAE), and provide a comparative legal analysis of selected frameworks and international indicators to understand how AI might be utilized to enhance governance systems and contribute to sustainable development.

Results and conclusions: This article posits that the introduction of AI tools, such as predictive analytics, automated audits, and electronic disclosure methods, may enhance corporate transparency, accountability, and efficiency, thereby facilitating sustainable growth. However, some concerns remain unresolved, such as privacy, algorithmic bias, deficiencies in accountability, and the 'black-box' problem, which may affect trustworthiness and reliance on AI-based governance. This article suggests that AI can be a useful legal and technological instrument for sustainable development when fully integrated into corporate governance. However, amendments to existing legal frameworks for accountability and ethics must accompany this innovation to maintain transparency and accountability.

About Authors

Mohamed El-Erian

PhD (Law), Assistant Professor, Abu Dhabi University, Abu Dhabi, United Arab Emirates

mohamed.mohamed@adu.ac.ae 

https://orcid.org/0009-0001-8360-2976

Co-author, responsible for Conceptualization; Data curation; Formal Analysis; Methodology; Resources; Software; Writing – original draft.

Dina Imad

PhD (Law), Assistant Professor, Abu Dhabi University, Abu Dhabi, United Arab Emirates

dina.imad@adu.ac.ae 

https://orcid.org/0000-0002-3674-9481

Co-author, responsible for Conceptualization; Formal Analysis; Investigation; Resources; Validation; Visualization; Writing – review & editing.

 

Suzali Sulaiman

PhD (Law), Assistant Professor, Abu Dhabi University, Abu Dhabi, United Arab Emirates

suzali.sulaiman@adu.ac.ae 

https://orcid.org/0009-0001-3441-0812

Co-author, responsible for Investigation; Funding acquisition; Resources; Validation; Visualization; Writing – review & editing.

Enas Qutieshat

PhD (Law), Associate Professor, Sohar University, Sohar, Oman

equtieshat@su.edu.om 

https://orcid.org/0000-0002-0100-632X

Co-author, responsible for Conceptualization; Data curation; Funding acquisition; Methodology; Resources; Validation; Visualization; Writing – review & editing.

Maya Khater*

PhD (Law), Associate Professor, United Arab Emirates University, Alain, United Arab Emirates

mayakhater@uaeu.ac.ae 

https://orcid.org/0000-0002-5892-9176

Corresponding author, responsible for Conceptualization; Data curation; Formal Analysis; Funding acquisition; Methodology; Project administration; Resources; Supervision; Writing – review & editing.

Competing interests: No competing interests were disclosed. Any potential conflict of interest must be disclosed by authors.

Disclaimer: The authors declare that their opinion and views expressed in this manuscript are free of any impact of any organizations.

 

Rights and Permissions

Copyright: © 2026 Mohamed El-Erian, Dina Imad, Suzali Sulaiman, Enas Qutieshat, and Maya Khater. This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

 

Editors

Managing Editor – Mag. Yuliia Hartman. English Editor – Julie Bold. Ukrainian language Editor – Mag. Liliia Hartman. Arabic language Editor – Alaa Adel.

References

1.      Abdul Sattar MT and Mohammed BQ, ‘Tort Liability Related to Artificial Intelligence’ (2021) 10(2) Journal of Legal and Political Sciences 385, doi:10.55716/jjps.2021.10.2.11 [in Arabic]

2.      Al-Boridi ON, ‘Exploring the Role of AI in Corporate Governance: Leveraging Potential for Productivity, Efficiency, and Competitive Advantage’ (2023) 3(2) International Journal of Green Management and Business Studies 54, doi:10.56830/IJGMBS12202301

3.      Ali NK and Akram AT, ‘Artificial Intelligence and its Applications in the Judiciary: A Comparative Study’ (2025) 22(2) University of Sharjah Journal of Legal Sciences 289, doi:10.36394/jls.v22.i2.12 [in Arabic]

4.      Al-Khaledi IBK, ‘Artificial Intelligence Governance In the Judicial Work: Legal Reading in the European Ethical Charter on the Use of Artificial Intelligence (AI) in Judicial Systems and their Environment (CEPEJ)’ (2021) 10(116) Journal of Sharia Research and Studies 155 [in Arabic]

5.      Al-Khatib MI, ‘Robots' Legal Status: Personality and Responsibility: A Comparative Rooting Study: A Reading of The European Civil Law Rules on Robots 2017’ (2018) 6(24) Journal of Kuwait International Law School 97 [in Arabic]

6.      Badran WAS, ‘The Role of Patents in the Development of Business in the Age of Artificial Intelligence: Case Study of the Development of Netflix from 1997 to 2021’ (2022) 5(3) The Scientific Journal of Intellectual Property and Innovation Management 397 [in Arabic]

7.      Belhamou FZ and Fethi A, ‘The Contribution of Expert Systems in Improving Decision-Making in Institutions’ (2017) 2(1) Revue Maghrébine Management des Organisations 62 [in Arabic]

8.      Ben Othman F, ‘Artificial Intelligence: A Legal Approach’ (2020) 12(2) Journal of Political and Legal Notebooks 156 [in Arabic]

9.      Boden MA, Artificial Intelligence: A Very Short Introduction (OUP 2018), doi:10.1093/actrade/9780199602919.001.0001

10.   Checa Prieto SB, ‘Artificial Intelligence and Fundamental Rights’ in AJ Arenas Falótico and J Bayón Pérez (eds), The New Role of Labor Unions in the AI Era (IGI Global Scientific Publishing 2025) 207, doi:10.4018/979-8-3693-8049-9.ch007

11.   Correia A and Água PB, ‘Artificial Intelligence to Enhance Corporate Governance: A Conceptual Framework’ (2023) 19(1) Corporate Board: Role, Duties and Composition 29, doi:10.22495/cbv19i1art3

12.   Darrbal S, Artificial Intelligence: A Legal Study (The Scientific Group for Printing and Publishing 2022) [in Arabic]

13.   Hilb M, ‘Toward Artificial Governance? The Role of Artificial Intelligence in Shaping the Future of Corporate Governance’ (2020) 24 Journal of Management and Governance 851, doi:10.1007/s10997-020-09519-9

14.   Ionescu S, Mareş C, and Petrea A, ‘Digitalization of the Judicial System in Romania: Important Strategic Objective and Guarantee for a Modern, Fast and Effective Justice System’ (2025 17th International Conference on Electronics, Computers and Artificial Intelligence (ECAI), Târgoviște, Romania, 26-27 June 2025) doi:10.1109/ECAI65401.2025.11095510

15.   Ismail MSA, ‘Legal Protection Methods for E-Commerce Transactions: A Comparative Study’ (PhD thesis, Ain Shams University 2005) [in Arabic]

16.   Karim R, ‘Corporate Governance’, International Encyclopedia of Business Management (2026) vol 1, 456, doi: 10.1016/B978-0-443-13701-3.00036-0

17.   Kaya BC, ‘The Role of Artificial Intelligence in Corporate Governance’ (SSRN Working Paper, 22 June 2022) doi:10.2139/ssrn.4143846 

18.   Khater M and Chami Y, ‘Effectiveness of the Legal Framework for Humanitarian Assistance during Armed Conflicts: The Aggression against Lebanon as a Case Study’ (2025) 6(1) Research Journal in Advanced Humanities 1, doi:10.58256/caqpva90

19.   Khater M, Chami Y, and Albakjaji M, ‘Legal Environmental Protection and Sustainable Development in the United Arab Emirates’ (2025) 5(2) Journal of Human Rights, Culture and Legal System 378, doi:10.53955/jhcls.v5i2.469

20.   Khater M, et al., ‘Assessing the Impact of Green Tourism on Sustainable Development: A Case Study of the United Arab Emirates’ (2025) 6(2) Research Journal in Advanced Humanities 1, doi:10.58256/0m0wvr07

21.   Khotynska-Nor O, ‘Judicial Transparency: Towards Sustainable Development in Post-Soviet Civil Society’ (2022) 5(2) Access to Justice in Eastern Europe 83, doi:10.33327/AJEE-18-5.2-n000212

22.   Mahmutovic A and Alhamoudi A, ‘Understanding the Relationship between the Rule of Law and Sustainable Development’ (2024) 7(1) Access to Justice in Eastern Europe 170, doi:10.33327/AJEE-18-7.1-a000102

23.   Maika M, ‘The Implementation of E-justice within the Framework of the Right to a Fair Trial in Ukraine: Problems and Prospects’ (2022) 5(3) Access to Justice in Eastern Europe 249, doi:10.33327/AJEE-18-5.2-n000320

24.   Majid A, Artificial Intelligence in the United Arab Emirates (UAE First Quarter Initiatives, Department of Economic Studies and Policies, Ministry of Economy 2018) [in Arabic]

25.   Maqari A and Ben Azzouz F, ‘The Role of Artificial Intelligence in Enhancing Corporate Governance’ (2023) 8(3) Legal and Political Research 128 [in Arabic]

26.   Metcalf J and others, ‘Algorithmic Impact Assessments and Accountability: The Co-construction of Impacts’ (FAccT '21: Proceedings of the 2021 ACM Conference on Fairness, Accountability, and Transparency, 1 March 2021) 735, doi:10.1145/3442188.3445935

27.   Michel G, ‘The Role of Artificial Intelligence in Corporate Governance’ (2023) 4(2) International Journal of Jurisprudence, Judiciary, and Legislation 397, doi:10.21608/ijdjl.2023.178158.1186 [in Arabic]

28.   Munro D, ‘La gouvernance de l’IA: risques, incertitudes et avantages’ (Forum des politiques publiques, 11 January 2019) <https://ppforum.ca/fr/publications/la-gouvernance-de-lia/> accessed 8 April 2025

29.   Othman AAH, ‘The Implications of Artificial Intelligence on Civil Law: A Comparative Study’ (2021) 11(76) Journal of Legal and Economic Research 1516, doi:10.21608/mjle.2021.199765 [in Arabic]

30.   Quteishat EMA and others, ‘Predictive Modelling in Legal Decision-Making: Leveraging Machine Learning for Forecasting Legal Outcomes’ (2024) 20(3) Journal of Electrical Systems 2060, doi:10.52783/jes.4006

31.   Seif G, ‘Corporate Governance of Sustainable Artificial Intelligence (AI) in Strategic Communication and Digital Marketing: United Arab Emirates Guidelines’ (2024) 21(S1) Migration Letters 500, doi:10.59670/ml.v21iS1.6166

32.   Shaban OS and Omoush A, ‘AI-Driven Financial Transparency and Corporate Governance: Enhancing Accounting Practices with Evidence from Jordan’ (2025) 17(9) Sustainability 3818, doi:10.3390/su17093818

33.   Spalević Ž and others, ‘The Role of Artificial Intelligence in Judicial Systems’ (2024) 12(3) International Journal of Cognitive Research in Science Engineering and Education 561, doi:10.23947/2334-8496-2024-12-3-561-569

34.   Strikaitė-Latušinskaja G, ‘The Rule of Law and Technology in the Public Sector’ (2023) 6(1) Access to Justice in Eastern Europe 1, doi:10.33327/AJEE-18-6.1-a000104

Reviews for article

Add a Review

Reviews are moderated and will be published after verification!
All comments not related to reviews of the article will be deleted!

АНОТАЦІЯ УКРАЇНСЬКОЮ МОВОЮ

 

Дослідницька стаття

 

РОЛЬ ШТУЧНОГО ІНТЕЛЕКТУ В ПОКРАЩЕННІ КОРПОРАТИВНОГО УПРАВЛІННЯ ТА ДОСЯГНЕННІ СТАЛОГО РОЗВИТКУ

 

Мохамед Ель-Еріан, Діна Імад, Сузалі Сулайман, Енас Кутішат та Мая Хатер*

 

АНОТАЦІЯ

Вступ. Корпоративне управління є важливою основою для підвищення ефективності діяльності, підзвітності та етичної поведінки в корпораціях. Новітні технології, зокрема штучний інтелект (ШІ), проникли в традиційні моделі корпоративного управління, практики управління та процеси ухвалення рішень завдяки своїм великим можливостям. Однак їх впровадження є значним викликом через невирішені правові та етичні питання, що стосуються антропоцентричної моделі права, управління та ШІ, зокрема у сфері судових систем, спрямованих на зменшення корпоративних зловживань завдяки вдосконаленню корпоративного управління та підвищенню прозорості у вирішенні корпоративних спорів.

Методи. У статті використовується аналітичний та порівняльно-правовий метод. Метою роботи є аналіз концептуальних основ штучного інтелекту (ШІ) та корпоративного управління, представлення відповідного законодавства та нормативних актів в Об'єднаних Арабських Еміратах (ОАЕ), а також надання порівняльно-правового аналізу окремих структур та міжнародних показників, щоб зрозуміти, як ШІ може бути використаний для того, щоб вдосконалити системи управління та сприяти сталому розвитку.

Результати та висновки. У цій статті стверджується, що впровадження інструментів ШІ, таких як прогностична аналітика, автоматизовані аудити та електронні методи розкриття інформації, може підвищити корпоративну прозорість, підзвітність та ефективність, що в такий спосіб сприятиме сталому розвитку. Однак деякі проблеми залишаються невирішеними, такі як конфіденційність, алгоритмічна упередженість, недоліки у підзвітності та проблема «чорної скриньки», які можуть вплинути на довіру та залежність від управління на основі ШІ. У цій статті висловлюється припущення, що ШІ може бути корисним правовим та технологічним інструментом для сталого розвитку, якщо він повністю інтегрований у корпоративне управління. Однак, для підтримки прозорості та підзвітності, це нововведення має супроводжуватися змінами у межах чинного правового регулювання щодо підзвітності та етики.

Ключові слова. Підзвітність; корпоративне управління; фінансові штрафи; штучний інтелект; сталий розвиток.

Keywords

  • Accountability; Corporate Governance; Financial Fines; Artificial Intelligence; Sustainable Development.

Publication history

  • Date of submission: 07 Oct 2025

    Date of acceptance: 18 Dec 2025

    Last Publication: 6 Feb 2026

    Was the manuscript fast tracked? - No

    Number of reviewer reports submitted in first round: 2 reports

    Number of revision rounds: 1 round with conditional acceptance

How to cite it?

  • El-Erian M, Imad D, Sulaiman S, Qutieshat E, and Khater M, ‘The Role of Artificial Intelligence in Enhancing Corporate Governance and Achieving Sustainable Development’ (2026) 9(1) Access to Justice in Eastern Europe 208-232  https://doi.org/10.33327/AJEE-18-9.1-a000177