OECD Due Diligence Guidance for Responsible AI (2026) 2.3: 2.3 Assess involvement: cause, contribute or directly linked

Assess whether the enterprise or a business relationship caused or would cause each identified adverse impact, contributed or would contribute to it (substantially, by causing, facilitating or incentivising another), or is directly linked to it through a business relationship; recognise that involvement changes over time, for example that continued purchasing without mitigation can turn linkage into contribution (Box 2.5).