LR-301d · Module 1

Building an Obligation Taxonomy

3 min read

An obligation taxonomy is a structured classification system for regulatory requirements. It categorizes every obligation by type (documentation, disclosure, testing, monitoring, reporting), by scope (all AI systems, high-risk only, sector-specific), and by frequency (one-time, periodic, continuous). The taxonomy transforms a flat list of obligations into a structured framework that can be queried, filtered, and compared across regulations.

Do This

  • Classify every obligation by type, scope, and frequency — the classification enables automated gap analysis and control mapping
  • Use consistent taxonomy across all frameworks — the same categories applied to every regulation make harmonization possible
  • Update the taxonomy when new frameworks are enacted — the taxonomy is a living classification, not a static reference

Avoid This

  • List obligations without classification — unclassified obligations cannot be compared or harmonized across frameworks
  • Create separate taxonomies for each framework — inconsistent classification defeats the purpose of centralized mapping
  • Treat the taxonomy as a one-time project — new regulations, amendments, and interpretive guidance require continuous updates