Technology

Technology and digitalisation, including especially artificial intelligence, can create or amplify harms to people, workers, communities, the environment and society. We’re supporting clearer OECD guidance and stronger action to ensure companies and governments address these risks as part of their due diligence.

Our work on technology

OECD Watch works with members and partners to strengthen corporate accountability for harms linked to technology and artificial intelligence (AI).

What the OECD Guidelines say

The OECD Guidelines call on companies to conduct due diligence on the actual and potential impacts of science, technology and innovation. Companies should:

  • Assess impacts across the full lifecycle of technology, including its development, financing, sale, licensing, trade and use, as well as the collection and use of data.
  • Consider both upstream and downstream impacts and address harms linked to the intended, reasonably foreseeable and potentially harmful use or misuse of products and services.
  • Assess a broad range of impacts, including on human rights, workers, the environment, democracy, social cohesion and the wider business and labour landscape.
  • Promote responsible data governance, including transparency around data access and sharing, privacy and data protection, and safeguards against manipulation and coercion.
  • Address ethical, legal, labour, social and environmental challenges when developing and designing new technologies.
  • Respect children’s rights and treat children’s interests as a primary consideration when technology affects them.
  • Consider how technology transfers could be misused, including where governments or other actors may use civilian technologies for harmful purposes.

The Guidelines are designed to remain relevant as technology develops. Companies should therefore consider emerging and reasonably foreseeable risks rather than limiting due diligence to harms that are already well understood.

In 2026, the OECD published Due Diligence Guidance for Responsible AI. It provides guidance to companies for implementing the OECD Guidelines’ standards on responsible business conduct and the OECD AI Principles when developing and using artificial intelligence.

Get involved

Want to learn more about OECD Watch’s work on this issue? Get in touch with us to find out more about our advocacy and resources, or to discuss how the OECD Guidelines can support your work. Reach out directly.

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Technology factsheet

Get a practical overview of what the OECD Guidelines say about taxation. Available in:

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OECD Due Diligence Guidance for Responsible AI

Explore the OECD’s due diligence guidance for responsible AI supply chains, including the online tool that dives into the existing and emerging risks in the sector.

Read more here

Related NCP complaints 

See complaints in which technology issues have been raised by civil society.

Review related complaints

How to use the Guidelines

The OECD Guidelines provide civil society with a framework for engaging companies, governments and other decision-makers on responsible business conduct. You can use the Guidelines to:

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