OECD经合组织：2026年负责任人工智能（AI）尽职调查指南报告（英文版）

This guidance aims at supporting enterprises in their implementation of the MNE Guidelines and the AI Principles. This guidance is intended to be used as a tool for multinational enterprises involved in the AI system value chain.

Chapter 1 introduces the concept of RBC due diligence and provides an overview of the broader AI risk management policy landscape. It also describes the target audience and how to use this guidance as a tool to navigate risk management frameworks