AI will change many aspects of the world we live in, including the way corporations are governed. Many efficiencies and improvements are likely, but there are also potential dangers, including the threat of harmful impacts on third parties, discriminatory practices, data and privacy breaches, fraudulent practices and even ‘rogue AI’. To address these dangers, the EU published ‘The Expert Group’s Policy and Investment Recommendations for Trustworthy AI’ (the Guidelines). The Guidelines produce seven principles from its four foundational pillars of respect for human autonomy, prevention of harm, fairness, and explicability. If implemented by business, the impact on corporate governance will be substantial. Fundamental questions at the intersection of ethics and law are considered, but because the Guidelines only address the former without (much) reference to the latter, their practical application is challenging for business. Further, while they promote many positive corporate governance principles—including a stakeholder-oriented (‘human-centric’) corporate purpose and diversity, non-discrimination, and fairness—it is clear that their general nature leaves many questions and concerns unanswered. In this paper we examine the potential significance and impact of the Guidelines on selected corporate law and governance issues. We conclude that more specificity is needed in relation to how the principles therein will harmonise with company law rules and governance principles. However, despite their imperfections, until harder legislative instruments emerge, the Guidelines provide a useful starting point for directing businesses towards establishing trustworthy AI.

人工智能将改变我们生活的世界的许多方面，包括公司的治理方式。许多效率和改进是可能的，但也存在潜在的危险，包括对第三方的有害影响的威胁、歧视性做法、数据和隐私泄露、欺诈行为甚至“流氓 AI”。为了解决这些危险，欧盟发布了“专家组对可信赖人工智能的政策和投资建议”（指南）。该指南从尊重人类自主、预防伤害、公平和可解释性这四个基本支柱中产生了七项原则。如果由企业实施，对公司治理的影响将是巨大的。考虑了道德与法律交叉的基本问题，但由于该指南仅针对前者而没有（过多）提及后者，因此它们的实际应用对企业而言具有挑战性。此外，虽然它们促进了许多积极的公司治理原则——包括以利益相关者为导向（“以人为中心”）的公司宗旨和多样性、非歧视和公平——但很明显，它们的普遍性质留下了许多悬而未决的问题和关切。在本文中，我们研究了指南对选定的公司法和治理问题的潜在意义和影响。我们的结论是，需要更具体地说明其中的原则如何与公司法规则和治理原则相协调。然而，尽管它们不完美，直到出现更严格的立法文书，