CDR by Design. Mapping AI Disclosure and Communication Across the Best Global Brands

In an era characterized by the pervasive diffusion of information and communication technologies (ICTs) and the increasing centrality of brand equity as a strategic intangible asset, Corporate Responsibility is undergoing a profound transformation. Traditionally framed within en- vironmental, social, and governance (ESG) dimensions, corporate sus- tainability is progressively expanding to incorporate the digital domain, giving rise to new forms of accountability associated with data, algo- rithms, and artificial intelligence (AI) systems: in particular, the ethi- cal deployment of AI has rapidly become one of the most debated issues across both Academic and Managerial agendas. The growing integration of AI into business models, operational pro- cesses, and customer-facing interactions is redefining how organiza- tions create, deliver, and communicate value. AI is no longer confined to back-end optimization but increasingly shapes customer experienc- es, decision-making processes, and even symbolic brand meaning. This transformation introduces a paradox: while AI is widely promoted as a driver of innovation, efficiency, and competitive advantage, it simulta- neously generates new categories of risk, including algorithmic bias and hallucinations, opacity, privacy violations, and systemic vulnerabilities. Within this context, Corporate Digital Responsibility (CDR) emerges as a critical conceptual and managerial framework aimed at addressing the ethical, social, and environmental implications of digital technologies. In particular, AI-related practices raise urgent questions regarding transparency, accountability, and stakeholder trust. Disclosure – under- stood as the set of practices through which organizations communicate their use of AI, its implications, and its governance – becomes a cen- tral mechanism through which firms negotiate legitimacy in increasing- ly complex digital ecosystems. Despite the growing relevance of these issues, a significant gap per- sists between the rapid adoption of AI technologies and the develop- ment of coherent communication and disclosure strategies aligned with sustainability principles. Leading brands, characterized by high levels of visibility and reputational exposure, represent a particularly relevant context for investigating how AI-related responsibility is framed and communicated. Against this backdrop, this study examines how the world’s most valu- able brands – specifically those included in the Best Global Brands 2025 ranking – address Corporate Digital Responsibility with a focus on AI us- age and disclosure. The research is guided by two core questions: (1) how high-equity brands define and contextualize AI ethics within their corporate communication and governance systems, and (2) which pat- terns of discourse and commitment emerge across industries, geogra- phies, and business models. By mapping and analyzing AI-related disclosures, this study contrib- utes to the emerging field of Digital Corporate Sustainability, offering both theoretical and managerial insights. From a theoretical perspec- tive, it advances the understanding of how digital responsibility is articu- lated in corporate narratives. From a managerial standpoint, it provides actionable implications for firms seeking to align AI practices with sus- tainability goals and stakeholder expectations in an increasingly scruti- nized digital environment.