@article{2026:obermann:towards_ai,
title = {Towards AI Governance in DAX40: A Typology of Organizational Guidelines for Self-Regulation},
year = {2026},
note = {In this article, we combine the discourse on the ethical challenges of
using Artificial Intelligence (AI) with research perspectives on
overarching AI governance. Although AI govenance is not yet
institutionalized, an increasing number of organizations are
formulating their own guidelines for the responsible use of AI. These
self-regulatory approaches serve as guidance for customers and
employees. At the same time, they serve to align organizational
processes and control mechanisms. Little is known about the
differences between self-regulatory approaches and how organizations
anticipate the future direction of AI governance. Using DAX40
companies as an example, we examine how organizations design AI
guidelines for self-regulation and which criteria of AI ethics they
take into account. Based on a systematic search strategy and
qualitative content analysis, we identify three different types of
self-regulation: (1) non-codified self-regulation, (2)
symbolic-technical self-regulation, and (3) comprehensive
socio-technical self-regulation.},
journal = {Swiss Journal of Business},
pages = {50--71},
author = {Obermann, Niklas and Lupp, Daniel and Wilkens, Uta},
volume = {80},
number = {1}
}