Developed by the UN Global Compact in collaboration with Accenture in 2024, this report serves as a practical guide for private sector leaders on how to develop and deploy Gen AI responsibly while delivering significant business value. With the 2030 deadline for the Sustainable Development Goals (SDGs) fast approaching, the report makes the case that business has a unique opportunity to harness Gen AI for sustainable development. It features actionable strategies, real-world case studies, insights on managing the risks of Gen AI and ready-to-use resources to help companies implement Gen AI responsibly in support of the SDGs. 

Published in March 2026 by the Thomson Reuters Foundation (in collaboration with UNESCO), this report is based on the world's largest dataset on corporate responsible AI adoption, covering nearly 3,000 companies across 11 sectors and 6 regions. The findings reveal a significant gap between AI adoption and governance: nearly 90% of companies have not committed to any named AI governance framework, only 13% have a policy to ensure human oversight of AI systems, and just 5% conduct ethical impact assessments. The dataset and insights are designed to support investors and companies in identifying good practice, managing material risk and driving transparency and accountability in corporate AI use. 

This BSR report published in 2025 examines how decisions made across the generative AI value chain can affect human rights, from upstream suppliers to model developers, deployers and end users. It helps practitioners understand where risks arise, which actors are connected to those impacts and what actions can reduce harm and strengthen access to remedy in generative AI systems.

The OHCHR B-Tech Project provides authoritative guidance on how to apply the UN Guiding Principles on Business and Human Rights in the technology sector, including in relation to AI and other digital technologies. It is particularly helpful for companies that want to embed human rights into technology governance, product design, risk management and stakeholder engagement in a way that is grounded in internationally recognized standards.

This OECD guidance provides practical support for enterprises applying responsible business conduct standards and the OECD AI Principles to AI-related activities. It is especially useful for companies looking for a structured due diligence approach to identify, prevent, mitigate and account for adverse impacts linked to AI systems across their operations and value chains.

The UN AI Resource Hub, which is supported by the ITU and other UN agencies, serves as a centralized platform and comprehensive gateway for businesses navigating the evolving AI landscape. It organises over 885 AI activities from 55 UN entities and provides a searchable database, which can be filtered by Sustainable Development Goals (SDGs) and target audiences including the private sector. Whilst not primarily directed at a business audience, for UN Global Compact participants, this resource offers vital policy guidance, technical assistance and research to help streamline AI governance and ensure responsible business conduct aligned with UN initiatives.

Adopted at the UN Summit of the Future in September 2024, the Global Digital Compact (GDC) is the first comprehensive multilateral framework for digital cooperation and AI governance. Of direct relevance to business, the GDC explicitly calls on digital technology companies, developers and social media platforms to respect human rights online, be accountable for and take measures to mitigate and prevent abuses, and to provide access to effective remedy - in line with the UN Guiding Principles on Business and Human Rights (UNGPs).