{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,16]],"date-time":"2025-10-16T00:47:29Z","timestamp":1760575649985,"version":"build-2065373602"},"reference-count":0,"publisher":"Association for the Advancement of Artificial Intelligence (AAAI)","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["AIES"],"abstract":"<jats:p>As organisations rapidly adopt artificial intelligence\n(AI), they encounter a host of complex ethical challenges. These\nchallenges are made even more difficult by the nature of AI\nitself: it is not a static or uniform technology but rather\nan evolving ecosystem of tools and systems that interact\ndynamically with their environments. Managers are under\nincreasing pressure to address these challenges and justify\ngovernance investments, while established frameworks\nfor responsible AI governance are still emerging.\n\nThe central question of thew paper, then, is how managers make sense of\nthese evolving ethical challenges. One productive way to explore this\n- that we also adopt in this paper - is drawing parallels\nwith the field of Corporate Social Responsibility (CSR).\nLike AI governance, CSR also involves responding to\nambiguous expectations and CSR research provides valuable\ninsights into how organizations engage in \"sensemaking\" (a process of interpreting and giving meaning to complex\nsituations in order to guide decisions and justify actions).\nIn CSR literature, two dominant forms of sensemaking are\nidentified: \"value-driven\" and \"instrumental\". The\nvalue-driven approach is rooted in ethical principles and\nmoral commitments; the instrumental approach treats governance as a\nstrategic tool, aligning ethical practices with business\ngoals. Drawing from this conceptual\nframework, the paper presents a study of managers from\ndiverse sectors to explore how they make sense of AI ethics\nand governance. The analysis reveals that AI governance\nsensemaking similarly falls into these two\ncategories, value-driven and instrumental, but importantly,\nneither approach is sufficient on its own.  \n\nInstead, our qualitative study finds that managers should\nblend these two approaches into what we describe as a\n\"holistic sensemaking strategy\". By adopting a holistic\nframework that integrates both perspectives, managers are\nbetter equipped to navigate the evolving and ambiguous\nterrain of AI governance, thus making investments in governance that are both\nprincipled and practical.<\/jats:p>","DOI":"10.1609\/aies.v8i1.36559","type":"journal-article","created":{"date-parts":[[2025,10,15]],"date-time":"2025-10-15T13:16:20Z","timestamp":1760534180000},"page":"414-415","source":"Crossref","is-referenced-by-count":0,"title":["Making Sense of AI Ethics and Governance Investments"],"prefix":"10.1609","volume":"8","author":[{"given":"Marianna","family":"Bergamaschi Ganapini","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Nicholas","family":"Berente","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Francesca","family":"Rossi","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Brian C.","family":"Goehring","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Marialena","family":"Bevilacqua","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"9382","published-online":{"date-parts":[[2025,10,15]]},"container-title":["Proceedings of the AAAI\/ACM Conference on AI, Ethics, and Society"],"original-title":[],"link":[{"URL":"https:\/\/ojs.aaai.org\/index.php\/AIES\/article\/download\/36559\/38697","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/ojs.aaai.org\/index.php\/AIES\/article\/download\/36559\/38697","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,10,15]],"date-time":"2025-10-15T13:16:21Z","timestamp":1760534181000},"score":1,"resource":{"primary":{"URL":"https:\/\/ojs.aaai.org\/index.php\/AIES\/article\/view\/36559"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,10,15]]},"references-count":0,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2025,10,15]]}},"URL":"https:\/\/doi.org\/10.1609\/aies.v8i1.36559","relation":{},"ISSN":["3065-8365"],"issn-type":[{"value":"3065-8365","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,10,15]]}}}