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 [Research & Reports](/categories/research-reports)

 # New Issue Brief Breaks Down OECD’s Guidelines for Corporate Due Diligence on AI

 


 

 Aug 19, 2026 10:05 AM ET

 NEW YORK, August 19, 2026 /3BL/ - Sustainability consulting and research firm Governance & Accountability Institute (G&A) has released a new issue brief describing the OECD’s Guidance for Responsible AI Due Diligence and how it can be used to inform each company’s enterprise-wise strategy. The brief also explains how the Guidance maps to existing global legislation on AI use.

The brief, titled “[New Guidance from OECD on Responsible AI: What Companies Need to Know](https://ga-institute.com/research/issue-brief/responsible-ai-due-diligence/),” presents a world map highlighting major evolutions in AI governance frameworks in recent years, so companies can identify where the OECD guidance is interoperable with guidance or legislation in their jurisdictions. The brief also provides a detailed breakdown of the OECD Guidance, outlining: stakeholders of concern, enterprise applicability, and value chain implications.

As enterprise AI use continues to skyrocket, potential negative impacts on the environment, human rights, and governance standards become more important to identify, assess, and mitigate.

The new brief from G&A’s expert analysts covers:

- Overview of current landscape of AI use by companies
- Recent capital investments in enterprise-scale AI systems
- Types of AI-related risk that can arise throughout the value chain
- Developments in global AI regulations
- A breakdown of the OECD Guidance, including: 
    - Which enterprises and stakeholders are in scope?
    - What are the main requirements of due diligence for responsible AI?
    - How can companies implement practical strategies across their enterprises?

The report is available through **G&A’s research hub**.

**About G&A Institute, Inc.**  
Founded in 2006, Governance & Accountability Institute (G&A) is a New York–based sustainability consulting and research firm with deep advisory experience supporting corporate leaders and investors in integrating sustainability into governance, risk, enterprise performance, and evolving regulatory and stakeholder expectations.

Backed by rigorous disclosure research and one of the industry’s most comprehensive benchmarking databases, we deliver insight that strengthens transparency, enhances competitiveness, and drives measurable return on investment.

G&A has published numerous research papers, issue briefs, and quick reference guides covering global sustainability reporting regulations and frameworks, including the CSRD, ISSB standards, and other emerging mandates.

For more information, visit [**G&A Institute**](https://www.ga-institute.com/).

**Media Contact:**  
Louis D. Coppola  
Governance & Accountability Institute, Inc.  
Tel 646.430.8230 ext 14  
Email: [**lcoppola@ga-institute.com**](mailto:lcoppola@ga-institute.com)



 

 

 

 

 

 

 

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