..., leading to gaps in compliance and enforcement. This paper aims to address this critical gap in AI governance. Design/methodology/approach A five-layer AI governance framework is proposed, spanning from broad regulatory mandates to specific standards, assessment methodologies and certification...

.../methodology/approach In this paper, we assessed a sample of 561 municipalities from a universe of interest of 3,052 ones expected to disclose information using the internet. As part of our methodology, the authors analyzed the required items for active disclosure and the technical requirements, all enforced...