Table 12. Codebook for Document Analysis

This codebook provides a structured framework to systematically analyze a diverse set of documents—ranging from government policies and NASs (National AI Strategies) to academic papers and media reports—on AI governance in the GCC. By applying these codes, researchers can compare and contrast policy priorities, ethical standards, regulatory frameworks, and cultural considerations across GCC states. The codebook ensures replicability (so multiple coders can identify the same themes) and depth (so the analysis captures both high-level policy visions and detailed regulatory or ethical nuances).