Companies are increasingly deploying AI in core operations, decision‑making, and customer‑facing services.
As this happens, ESRS G1 Business Conduct is a good place to demonstrate that governance systems, policies and disclosures can prevent misconduct, protect rights and ensure responsible behaviour.
To do so, AI‑related impacts and risks should be integrated into the relevant ESRS sub‑topics.
If AI is related to material impacts, risks or opportunities that are not covered, or not covered with sufficient granularity, by existing ESRS topics, AI should be added as an entity‑specific topic in accordance with revised ESRS 1 paragraph 11.
The OECD Due Diligence Guidance for Responsible AI provides a practical, internationally recognised framework that companies can use to build these systems.
This article translates the OECD guidance into concrete steps that companies can implement to strengthen governance and produce high‑quality ESRS G1 disclosures:
To supports organisations throughout this process Cleerit offers a governance‑ready, compliant, efficient and ESRS‑aligned solution that makes responsible AI governance practical and manageable.
