August 12, 2026
Responsible AI Due Diligence:
An Update on Global Regulations and New Enterprise Guidance by OECD
In February 2026, the OECD published its Due Diligence Guidance for Responsible AI, the first voluntary, internationally-recognized framework designed to help companies manage risk across the full AI value chain — from critical mineral extraction and data sourcing to deployment and end-user impact. As mandatory AI regulations continue to emerge across the U.S., EU, China, India, and beyond, the Guidance offers a practical, interoperable starting point for companies looking to align AI governance with existing ESG reporting frameworks.
This brief unpacks the six-step due diligence process at the heart of the Guidance, the risks it addresses across suppliers, operators, and users of AI systems, and why it matters now — even as adoption remains voluntary — for companies aiming to stay ahead of tightening global compliance expectations.
This brief includes:
AI-related risks extend well beyond the model itself, including critical mineral extraction, water and energy consumption, algorithmic bias, misinformation, IP concerns, and workforce disruption.
Major economies — including the U.S., EU, China, India, and Australia — have all advanced AI-related legislation within the past year, creating an increasingly complex compliance environment for multinational companies.
The OECD’s Guidance is structured around three stakeholder groups spanning the AI value chain: suppliers of AI inputs, enterprises developing and operating AI systems, and end users.
The framework lays out six due diligence steps: embedding OECD principles into policy, identifying and assessing impacts, mitigating harm, tracking progress, communicating externally, and providing remediation when appropriate.
Though voluntary, the Guidance is designed to be interoperable with existing ESG and regulatory frameworks (like the EU’s CSDDD and ISO standards), offering companies a practical head start as mandatory AI rules continue to take shape.
Summary
This brief unpacks the six-step due diligence process at the heart of the Guidance, the risks it addresses across suppliers, operators, and users of AI systems, and why it matters now — even as adoption remains voluntary — for companies aiming to stay ahead of tightening global compliance expectations.
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