Abstract: This study compares countries with common law with countries with civil law systems and investigates the possibility of predicting legal systems using artificial neural networks (ANNs). The OLS model, ANOVA, ANN, and Tensor Flow are used in the research to analyze the data. The goal is to find out how board characteristics and country legislative frameworks affect how European corporations disclose their social performance. The performance of a hidden layer with five nodes is best, according to the ANN model. The model’s accuracy throughout testing and validation is 0.750. The confusion matrix shows that, of the four observations in the test set, three were correctly categorized as “Civil law” and one was incorrectly categorized as “Common law.”
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