How PwC builds trust in an AI-powered world

Artificial Intelligence is changing how we work, enhancing how we deliver for clients, empowering our people, and enabling new opportunities. As a purpose-led and values-driven network of firms, we see AI as a powerful tool to help build trust and deliver sustained outcomes. We also recognise that realising the benefits of AI depends on its responsible development, deployment, and use. 

Across the PwC network, we have a Network AI Policy that sets out shared principles for how AI systems and technologies are developed, deployed, and used, whether in internal operations or in service to our clients. The Network AI Policy reflects our commitment to act with integrity, comply with applicable laws and professional obligations, and help foster a culture of responsible innovation across the network. 

Our approach to AI is grounded in PwC’s values and aligned with leading AI frameworks and emerging regulatory standards. While implementation is ongoing, the Network AI Policy guides consistent behaviours and decision-making across the lifecycle of AI systems and technologies. Firms across the network are incorporating the Network AI Policy into local practices, taking into account their legal, operational, and regulatory context. 

Our responsible AI principles

The Network AI Policy outlines key principles that provide a foundation for responsible AI practices. These principles support our intent to manage risks, promote transparency, and advance the trusted and ethical use of AI.

Complying with applicable laws and regulations 
We operate in accordance with evolving AI-related laws and regulations, including those addressing data protection, intellectual property, consumer rights, anti-discrimination, and safety. PwC monitors developments across jurisdictions and implements processes to support compliance.

Promoting fairness and ethical use 
We seek to develop, deploy, and use AI in ways that reflect our values and uphold ethical standards. This includes considering risks such as bias or unintended impact and taking steps to identify and address these appropriately. Our approach is guided by the PwC Global Code of Conduct, which outlines the standards of integrity and professional behaviour expected across our network.

Respecting privacy and protecting data 
We govern with network and local policies that address how data is created, collected, used, stored, and deleted across the lifecycle of AI, protecting confidentiality, furthering responsible data privacy practices, and complying with data protection laws and regulations.

Supporting security and safety 
We consider the technical and operational risks of AI, including unauthorised access, manipulation, or misuse. Safeguards are implemented to help reduce these risks and support the safe and responsible use of AI systems in context.

Encouraging transparency and explainability 
We recognise that transparency—about where and how AI is used—can help foster understanding and trust. Where appropriate, we provide explanations of how AI systems operate and the factors that influence outputs or decisions.

Promoting reliability and quality 
We apply appropriate testing and validation procedures intended to help confirm the quality and accuracy of AI systems. Our goal is for AI to perform for its intended purpose, with controls in place to monitor performance and support ongoing improvement.

Maintaining oversight and accountability 
Oversight helps manage risk and build trust. We apply governance processes to guide the inventory, risk assessment, and incident management for significant AI systems. Human accountability and review are embedded throughout the development, deployment, and use of AI systems, supported by governance practices that continuously evolve to reflect the scale, diversity, and impact of PwC’s AI-enabled activities.

Fostering innovation with integrity 
We see AI as an opportunity to create new value and improve how we work, but that opportunity comes with responsibility. We support innovation that aligns with our values and risk frameworks, and we collaborate across sectors to help shape the future of AI responsibly.

Our commitment

Responsible AI is a journey. Our approach will continue to evolve as technology, regulations, and risks around AI continue to change. We are committed to reviewing and updating our practices over time, while supporting consistent and responsible behaviours across our network. Through our principles and policies, we develop and use AI in a way that reflects who we are as a network: human-led, technology-powered, and committed to doing the right thing.