Bridging the AI Ethics Gap

To address the largely unmitigated societal impact of artificial intelligence (AI) technologies, this study proposes a Tripartite Ethical Policy Framework for AI governance in global industries. The framework comprises three key components: AI ethics, technical implementation, and institutional governance. Drawing on current international standards, it integrates six core principles (i.e., human-centricity, fairness, accountability, transparency, privacy, and safety) and translates them into three actionable ethical domains: data, algorithms, and autonomy. An empirical analysis of corporate disclosures in Japan reveals a gap between stated commitments and actual implementation, highlighting the need for stronger governance and credible accountability. By embedding AI ethics in internal and external audits, the framework enhances transparency, strengthens oversight, and promotes responsible AI use. Its emphasis on adaptability provides a foundation for AI audit and responsible innovation amid rapid technological change.