Dutta, Suryanshu and Sakshi, Shah,

AI bias, liability and corporate accountability: A governance perspective - Chartered Secretary: The Journal for Governance Professionals - 55(10), Oct, 2025: p.129-132

Artificial Intelligence is now embedded in corporate governance, assisting in compliance reporting, agenda setting, and risk identification. For Company Secretaries, whose statutory role under the Companies Act, 2013 is to safeguard compliance and advise the board, the challenge lies in confronting outputs that appear authoritative yet may be unreliable. This article treats algorithmic bias as a governance problem with legal consequence. It considers potential liabilities under domestic law, reviews global regulatory approaches, and outlines a framework through which Company Secretaries can preserve accountability and ethical standards in an era of technological adoption.- Reproduced

https://www.icsi.edu/media/webmodules/CSJ/October_2025/22.pdf