经合组织负责任人工智能尽职调查指南

OECD Due DiligenceGuidance for Responsible AI This work was approved and declassified by the Digital Policy Committee and the Investment Committeeon 26 January 2026. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. ISBN 978-92-64-31703-1 (print)ISBN 978-92-64-31822-9 (PDF)ISBN 978-92-64-44865-0 (HTML) Photo credits:Cover © Vladimir_Timofeev/Getty Images. Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword AI development has the potential to transform society in ways comparable to the industrial revolution orthe advent of the internet. AI represents not merely an incremental advance but a transformativetechnologywith the capacity to enhance productivity,create economic value,and solve complexchallengesacross a variety of sectors such as healthcare,manufacturing,logistics,and publicadministration. To harness this positive potential, the OECD sets out a balanced approach to responsibleAI that enhances the opportunities of AI while addressing risks of adverse impacts. Following the May 2024 adoption of the revised Recommendation of the Council on Artificial Intelligence(“AI Principles”), the OECD Council meeting at Ministerial level instructed the Digital Policy Committee(“DPC”) through its Working Party on AI Governance (“AIGO”) to “continue its important work on artificialintelligence building on this Recommendation” and “to develop and iterate further practical guidance onthe implementation of this Recommendation.” The AI Principles recognise the positive potential of AI tosupport beneficial outcomes for people and the planet. The AI Principles promote an ecosystem for reliableAI systems by establishing principles and policy guidelines that foster innovation while addressing risks. Further, the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (“MNEGuidelines”), updated in 2023, explicitly note that “technological innovation [has] driven productivity in allsectors, as well as the ability of enterprises to conduct due diligence and contribute to sustainabledevelopment”. The MNE Guidelines recognise the importance of realising “the economy-wide effects oftechnological progress, including productivity growth and job creation”. The MNE Guidelines also callonenterprises to carry out risk-based RBC due diligence with respect to actual and potential adverse impactsrelated to science, technology and innovation. This guidance is intended to assist enterprises in implementing both the MNE Guidelines and the AIPrinciples. It serves as a tool for multinational enterprises engaged in the AI system value chain–thosesupplying inputs for AI development, actively participating in the AI system lifecycle, or utilizing AI systemsin their operations, products, and services across all sectors. This project is jointly overseen by the DPC through AIGO and the Investment Committee (“IC”) throughthe Working Party on Responsible Business Conduct (“WPRBC”). This guidance isbased on the work ofthe OECD.AI Expert Group on Risk & Accountability. The Expert Group is made up of over 100representatives from government, civil society, workers’ representatives, and large and small enterprisesfrom across the AI supply chain. Thisguidance also benefitted significantly from review and feedback fromthe Civil Society Information Society Advisory (“CSISAC”), OECD Watch, the Trade Union AdvisoryCommittee (“TUAC”) and Business at OECD (“BIAC”). Table of contents 3 Forew