United Kingdom: Privacy

Employees are increasingly using unauthorised AI tools at work, creating significant data protection and compliance risks for employers. This analysis explores the phenomenon of "shadow AI" - the use of unapproved AI applications outside an organisation's approved systems - and examines why HR teams handling sensitive personal data should be especially concerned about this growing workplace trend.

The UK's proposed social media ban for under-16s is driving platforms to implement highly effective age assurance, with facial age estimation emerging as the market standard. However, compliance requires navigating two distinct regulatory frameworks - the Online Safety Act and UK GDPR - where satisfying one regime does not automatically ensure compliance with the other, creating significant legal and technical challenges for online services.

IAASA has published its annual observations on selected corporate reporting issues for years ending on or after 31 December 2026 (PDF, 683 KB).