Over the last decade, the use of different artificial intelligence (AI) tools has increased. To shed some light on the emerging trend of AI disclosure, the aim of this paper is to analyse the current practices of major Western European companies regarding the automated decision-making (ADM) disclosure in their annual or sustainability reports. This paper proposes a methodology based on bigrams that enables the automatic extraction of the information on ADM that companies disclose. The sample consisted of 962 annual/sustainability reports, published in 2018 and 2019, of 337 companies listed on 13 Western European countries’ stock markets. Our findings show that ADM disclosure is still at an early stage and that the first adopters are mostly companies operating in the financial sector.

在过去十年中，不同人工智能 (AI) 工具的使用有所增加。为了阐明 AI 披露的新兴趋势，本文的目的是分析主要西欧公司在其年度报告或可持续发展报告中披露自动决策 (ADM) 方面的当前做法。本文提出了一种基于二元组的方法，可以自动提取公司披露的 ADM 信息。样本包括 2018 年和 2019 年发布的 962 份年度/可持续发展报告，涉及在 13 个西欧国家股票市场上市的 337 家公司。我们的调查结果表明，ADM 披露仍处于早期阶段，首批采用者大多是金融行业的公司。