Autor/Autorin: Kenneth David Lemuel
Dr. Lemuel Kenneth David is an accounting and ESG researcher whose work bridges corporate governance, digital transformation, and sustainability. His studies apply data analytics and machine-learning approaches to examine how ethics and regulation shape business performance, transparency, and responsible innovation.
The ESG Algorithm explores how artificial intelligence and algorithmic management are transforming job quality, corporate responsibility, and labor institutions across advanced economies. Using panel data from 15 OECD countries between 2015 and 2023, the book investigates whether collective bargaining and ESG frameworks can safeguard fairness in digital workplaces. It integrates insights from accounting, governance, and labor economics to reveal how algorithmic oversight affects worker autonomy, productivity, and ethical accountability. By reframing algorithmic management as both a technological and governance challenge, this book provides a roadmap for responsible innovation showing how firms, policymakers, and auditors can align digital transformation with sustainability, transparency, and the future of fair work.