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The production of news through artificial intelligence (AI) is a reality in many countries, including the United States, where two leading companies in this area are based. The purpose of this explanatory bibliographic research is to discuss who or what should bear the ethical responsibility for automated writing in a newsroom, considering that codes of ethics address only the conduct of people. This chapter compares the Code of Ethics of the National Federation of Brazilian Journalists with the code used in the United States and highlights examples of news released with incorrect information, produced by algorithms, and published by US news organizations. Facing the current informational scenario, the ethical responsibility of the automated news must be attributed to the media, represented in the figure of the editor. Such a conclusion is motivated by the fact that neither the algorithm nor the person who developed it takes part in the decision-making process of publishing an article or not.

The increased use of, and reliance upon, technology and digitalisation, especially in the galleries, libraries, archives and museums [GLAM] sector, has motivated innovative approaches to the curation of cultural material. These changes are especially evident when collaborating with Indigenous partners. Indigenous Data Governance [IDG] and Indigenous Data Sovereignty [IDS], with an emphasis on self-determination of Indigenous peoples, have called for an emerging focus on ethical and culturally sensitive approaches to data collection and management across a range of disciplines and sectors.

This chapter reports on broader discussions, specifically with mid-North South Australia, Indigenous community members around the appropriate and ethical collection, representation and curation of cultural material on Country applying digital formats. It investigates ways to create a ‘future identity’ through built form as well as providing a ‘safe’ place for preservation of their oral histories.

It highlights the many questions raised around the ethically and culturally sensitive aspects of the collection, curation and archiving of Indigenous cultural material. It documents the preliminary outcomes of these conversations in the context of current research on IDS best practices in the field. The non-Aboriginal authors acknowledge our supporting position in the realisation of effective IDS and self-determination of our Aboriginal partners.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

Purpose: This chapter examines the impact of artificial intelligence (AI) on employability and dispels the misconception that AI negatively affects job opportunities. The study aims to shed light on the ways in which AI can enhance employability by complementing natural intelligence and enabling employees to demonstrate creativity in various aspects of their work.

Need for the study: In the 21st century, AI has become ubiquitous, and governments worldwide are actively promoting its integration into various industries and systems. However, concerns about the potential negative consequences of AI have emerged.

Methodology: It is reviewing commentary secondary sources of data viz. books, articles, journals, newspaper articles, reports which have been considered to bring forth the advent of AI being an important premise for the construct of employability

Findings: The findings of this study reveal that the perceived negative impact of AI on employability is a misconception. AI technology, such as Alexa, ChatGPT, and OpenAI, has made significant advancements in the market but is still unable to pass the Turing test. Consequently, it is recommended that AI companies take a pause to fully understand and address the consequences associated with AI implementation.

Practical implications: The practical implications of this study are twofold. First, it debunks the myth that AI jeopardises employability associated with natural intelligence, highlighting the importance of human skills in conjunction with AI technologies. Second, it calls for a strategic approach for organisations and governments to adapt to AI while ensuring the workforce remains adaptable and equipped with the necessary skills. This study provides insights for policymakers, employers, and individuals to embrace AI to augment human potential and improve global market productivity.

The incorporation of Corporate Social Responsibility (CSR) and sustainability is essential for higher education institutions' (HEIs') future development as they deal with more societal and environmental concerns. The current status of research on CSR and sustainability in HEIs is examined in this systematic review, which also identifies major themes and trends for future development. This review emphasizes the complex characteristics of CSR and sustainability in the higher education environment, spanning aspects like university's social responsibility (education, community engagement, research, and internal management and organization), Sustainable Development Goal (environment, social, and economic), student's perceived self-efficacy, students' intention to implement sustainability, students' engagement for sustainability. It does this by assessing a wide range of scientific works. Additionally, it reveals the advantages and disadvantages of applying CSR and sustainability strategies in HEIs. The results highlight the significance of all-encompassing initiatives that cover governance, accountability, and openness in order to promote a sustainability culture inside HEIs. The paper ends with suggestions for further study, highlighting the necessity of interdisciplinary methods and successful collaborations to promote CSR and sustainability initiatives in HEIs and consequently contribute to sustainable development generally.

The advancement of technology and increased sales of service robots have led to discussions about their usage. Recently, the use of service robots in accommodation businesses has become a topic of examination. This study aims to explore the behavioural intentions of accommodation business managers towards using service robots from the perspective of the technology acceptance model. As part of this project-supported study, the ‘Sanbot Elf’ service robot was rented for 14 days and demonstrated in six accommodation businesses in Kastamonu. Semi-structured interviews were conducted with managers and unit supervisors after the demonstration, and the process was also monitored through participant observation. The data were analysed using content analysis and participant observation methods. It was determined that participants' opinions on service robots were generally positive. Participants stated that personalised service presentations could be provided with service robots and that these robots could be used in different departments and marketing processes. The study concluded that service robots could positively impact service quality, are an exciting technology for accommodation businesses and the use of service robots could increase in the future. Participants' attitudes towards using service robots in accommodation businesses were positive in this context.