Legal reconstruction of corporate digital responsibility in the context of artificial intelligence governance
Year: 2026
Type: article
Abstract: The emergence of artificial intelligence now influences corporate decision-making, information processing, automatic evaluations, and relationships with stakeholders, thus raising the question of corporate digital responsibility as the subject of corporate governance. Comparative analysis addresses the possibility of transforming corporate digital responsibility from voluntary ethical commitment into legally verifiable obligation via the algorithmic lifecycle approach. The corpus consists of 18 laws, regulations, and authoritative corporate governance guidelines released during 2021-2025 and 3-4 key documents of each of the 15 selected digital companies in the European Union, China, and the United States. Twenty indicators were coded in the following categories: data governance, fairness control, transparency, human oversight, and audit/ remedy. Every indicator includes absence of commitment, general commitment, and verifiable procedures, while legal requirement-responsibility indicator-scoring basis matrix provides the link between corporate data and normative requirement. The findings reveal that transparency, human oversight, and audit/ remedy are characterized by significant differences among jurisdictions, while data governance and fairness control are more alike. The median score for audit/remedy is 75.0 in the European Union and 50.0 in China and the United States. These findings support lifecycle-based legal reconstruction connecting corporate digital responsibility with identifiable duties of care, disclosure, oversight, auditing, correction, and compensation through a framework.
Author: Jingjing Cheng
Institution: The University of Melbourne
Language: English
Subfield: Law
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7225265603
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