English

Moving beyond Principles: Identifying Actionable AI Fairness Practices

Computers and Society 2026-04-21 v1

Abstract

Because artificial intelligence (AI) increasingly mediates organizational work, fairness has become a critical governance challenge. Existing frameworks often prioritize abstract ethical principles rather than fairness-specific ones and lack actionable guidance across the entire AI lifecycle. This study addresses the principles-to-practice gap in AI fairness governance. We develop actionable AI fairness practices and draw on a socio-technical and praxiological lens, conducting discourse and thematic analyses of 60 academic, policy, and practitioner sources. From these analyses, we derive a structured set of AI fairness practices in a comprehensive, AI lifecycle-spanning matrix organized by obligation degree and organizational role. The matrix provides dynamic, role-specific guidance to support implementation and sustainment of AI fairness. By extending the AI fairness beyond abstract principles to operationalized, actionable practices, we contribute to IS scholarship and offer a modular governance scaffold.

Keywords

Cite

@article{arxiv.2604.18502,
  title  = {Moving beyond Principles: Identifying Actionable AI Fairness Practices},
  author = {Christoph Burtscher and Mateusz Dolata},
  journal= {arXiv preprint arXiv:2604.18502},
  year   = {2026}
}

Comments

In Proceedings of 34th European Conference on Information Systems. June 12-17, 2026. Milan, Italy

R2 v1 2026-07-01T12:18:45.275Z