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The EU AI Act introduces the world’s first comprehensive legal framework for regulating artificial intelligence. Built on a risk-based approach, it aims to protect public safety and fundamental rights. While the Act is a significant step towards harmonised governance, its implementation raises several questions. These include the complexity of risk classification, regulatory gaps in general-purpose AI (GPAI) oversight, the absence of harmonised technical standards and uncertainties regarding the translation of fundamental rights into technical design. This white paper explores how Value-Based Engineering (VBE), a methodology based on the IEEE 7000™ standard, can address these challenges by providing a structured, context-sensitive and ethics-driven design process. It examines how VBE supports alignment with key EU AI Act obligations, including risk management, quality assurance, and fundamental rights impact assessments. Through its non-list approach to values, deep contextual analysis, structured elicitation of ethical value requirements (EVRs), and early stakeholder engagement, VBE helps bridge the gap between regulatory intent and technical implementation. The paper concludes that integrating VBE into AI system development not only supports compliance with evolving legal obligations, but also fosters trust, societal acceptance, and ethical robustness in high-risk AI.

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Bridging Ethics and Regulation: How VBE Facilitates Compliance with the EU AI Act in High-Risk and General Purpose AI

  • 会议论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年

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  • Lukas Madl,
  • Soner Bargu,
  • Mert Cuhadaroglu

摘要

The EU AI Act introduces the world’s first comprehensive legal framework for regulating artificial intelligence. Built on a risk-based approach, it aims to protect public safety and fundamental rights. While the Act is a significant step towards harmonised governance, its implementation raises several questions. These include the complexity of risk classification, regulatory gaps in general-purpose AI (GPAI) oversight, the absence of harmonised technical standards and uncertainties regarding the translation of fundamental rights into technical design. This white paper explores how Value-Based Engineering (VBE), a methodology based on the IEEE 7000™ standard, can address these challenges by providing a structured, context-sensitive and ethics-driven design process. It examines how VBE supports alignment with key EU AI Act obligations, including risk management, quality assurance, and fundamental rights impact assessments. Through its non-list approach to values, deep contextual analysis, structured elicitation of ethical value requirements (EVRs), and early stakeholder engagement, VBE helps bridge the gap between regulatory intent and technical implementation. The paper concludes that integrating VBE into AI system development not only supports compliance with evolving legal obligations, but also fosters trust, societal acceptance, and ethical robustness in high-risk AI.