Explainability and Transparency in Practice: A Comparison Between Corporate and National AI Ethics Guidelines in Germany and China

As artificial intelligence (AI) continues to permeate various sectors, ethical concerns, particularly around transparency and explainability, have grown. While research has focused on making AI systems transparent or explainable and exploring the connection between these two principles and other ethical dimensions (e.g., fairness and responsibility), little is known about their practical applications in corporate settings. Against this background, this study conducts a comparative analysis of corporate and national AI ethics guidelines in Germany and China to uncover how transparency and explainability are operationalized in practice. The insights contribute not only to understanding corporate needs concerning transparency and explainability but also reveal distinct approaches taken by countries in fostering ethical AI. Overall, this study informs researchers, industry practitioners, and policymakers about the nuances of ethical AI implementation in global contexts.