MKAI ยท Working paper

How Large Organisations Classify AI in Public Governance Documents

A Documentary Study of Fifteen Listed Enterprises

Published June 2026

Abstract

This working paper examines where fifteen large publicly listed organisations place artificial intelligence within their public governance architecture. Classification here means placement: which part of the governance structure governs AI, what other domains AI is grouped alongside, and which mechanisms are applied to it. Across the entire sample, public documentation universally governs AI as software, IT security, product risk, or compliance infrastructure rather than as an informational input to professional judgement.

Suggested citation

Foster-Fletcher, R. (2026). How Large Organisations Classify AI in Public Governance Documents. MKAI Working Paper.

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PDF size: 210 KB

Record metadata

Type
Inquiry working paper
Theme
Governance and classification
Status
Published

Methods

  • Document-first qualitative coding across 15 publicly listed multinational corporations
  • Five-question governance stack classification framework
  • Comparative cross-sample mechanism analysis

Keywords

enterprise AIAI governancepublic disclosurerisk classificationcorporate governanceprofessional advicepolicy architecture