Ethics and Transparency in Sustainability Communication Mediated by AI

An analysis of the case of IBEX 35 companies

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DOI:

https://doi.org/10.62701/revsocial.v14.5534

Keywords:

Sustainability, Communication, Ethics, Transparency, Stakeholders, Artificial intelligence, IBEX 35

Abstract

This study examines sustainability communication among IBEX 35 companies from an ethical and communicative perspective, with particular attention to the explicit use of artificial intelligence and the transparency of stakeholder dialogue. The research adopts a qualitative approach based on a systematic content analysis of sustainability/ESG/NFI reports and corporate sustainability webpages of the companies included in the index. The findings reveal a high degree of formalization in sustainability reporting, but predominantly informative transparency and a limited visibility of artificial intelligence in sustainability communication processes.

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Published

30-06-2026

How to Cite

Magalhães Andrade, L. (2026). Ethics and Transparency in Sustainability Communication Mediated by AI: An analysis of the case of IBEX 35 companies. SOCIAL REVIEW. International Social Sciences Review Revista Internacional De Ciencias Sociales, 14(1), 75–89. https://doi.org/10.62701/revsocial.v14.5534

Issue

Vol. 14 No. 1 (2026)

Section

Research articles

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Copyright (c) 2026 Laura Magalhães Andrade

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