Author: Ms. Mridula Thakur, Dr. Unanza Gulzar

Abstract
The developing unification of artificial intelligence (AI) with corporate governance and its allied activities raises complex ethical and legal challenges holding concern for human rights accountability. The world has witnessed improvement in the efficiency in various sectors because of the use of Artificial intelligence but it also raises concerns regarding privacy on the major reason, following discrimination, environmental impact and varied corporate practices. These challenges poses limitations regarding the existing legal and regulatory guidelines. This research paper is dedicated to examine the emerging trends to establish responsibility mechanism for human rights violations and also to find out the effect thereto from AI Deployment. The topic is headed with a clear objective by adopting a doctrinal legal methodology to find out emerging issues in the corporate pool for human rights challenges posed by AI. The study is supported by comparative study of national and international legislations, CSR initiatives and environmental governance principles to identify the accountability gaps arising due to complexity of AI applications. It argues that establishing a connection between “human rights and environmental ‘due diligence’” with AI governance is essential to ensure accountability. It also proposes policy reforms to address the conceptual and legal challenges created by AI driven decision making. The conclusion emphasizes the need for adopting risk- based regulatory CSR framework, strengthening oversight mechanisms along with an integrated approach towards human rights environmental diligence.

Published in: GIBS Law Journal, February 2026 (Volume-8, Number-1)

Keyword: Artificial intelligence | Accountability gap | Corporate Social Responsibility | Due diligence | Environmental protection | Human Rights Accountability | Legal challenges

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