diff --git a/flang/docs/DoConcurrentConversionToOpenMP.md b/flang/docs/DoConcurrentConversionToOpenMP.md
index ecb4428d7d3ba..76c54f5bbf587 100644
--- a/flang/docs/DoConcurrentConversionToOpenMP.md
+++ b/flang/docs/DoConcurrentConversionToOpenMP.md
@@ -202,6 +202,57 @@ variables: `i` and `j`. These are locally allocated inside the parallel/target
 OpenMP region similar to what the single-range example in previous section
 shows.
 
+### Data environment
+
+By default, variables that are used inside a `do concurrent` loop nest are
+either treated as `shared` in case of mapping to `host`, or mapped into the
+`target` region using a `map` clause in case of mapping to `device`. The only
+exceptions to this are:
+  1. the loop's iteration variable(s) (IV) of **perfect** loop nests. In that
+     case, for each IV, we allocate a local copy as shown by the mapping
+     examples above.
+  1. any values that are from allocations outside the loop nest and used
+     exclusively inside of it. In such cases, a local privatized
+     copy is created in the OpenMP region to prevent multiple teams of threads
+     from accessing and destroying the same memory block, which causes runtime
+     issues. For an example of such cases, see
+     `flang/test/Transforms/DoConcurrent/locally_destroyed_temp.f90`.
+
+Implicit mapping detection (for mapping to the target device) is still quite
+limited and work to make it smarter is underway for both OpenMP in general 
+and `do concurrent` mapping.
+
+#### Non-perfectly-nested loops' IVs
+
+For non-perfectly-nested loops, the IVs are still treated as `shared` or
+`map` entries as pointed out above. This **might not** be consistent with what
+the Fortran specification tells us. In particular, taking the following
+snippets from the spec (version 2023) into account:
+
+> § 3.35
+> ------
+> construct entity
+> entity whose identifier has the scope of a construct
+
+> § 19.4
+> ------
+>  A variable that appears as an index-name in a FORALL or DO CONCURRENT
+>  construct [...] is a construct entity. A variable that has LOCAL or
+>  LOCAL_INIT locality in a DO CONCURRENT construct is a construct entity.
+> [...]
+> The name of a variable that appears as an index-name in a DO CONCURRENT
+> construct, FORALL statement, or FORALL construct has a scope of the statement
+> or construct. A variable that has LOCAL or LOCAL_INIT locality in a DO
+> CONCURRENT construct has the scope of that construct.
+
+From the above quotes, it seems there is an equivalence between the IV of a `do
+concurrent` loop and a variable with a `LOCAL` locality specifier (equivalent
+to OpenMP's `private` clause). Which means that we should probably
+localize/privatize a `do concurrent` loop's IV even if it is not perfectly
+nested in the nest we are parallelizing. For now, however, we **do not** do
+that as pointed out previously. In the near future, we propose a middle-ground
+solution (see the Next steps section for more details).
+
 <!--
 More details about current status will be added along with relevant parts of the
 implementation in later upstreaming patches.
diff --git a/flang/lib/Optimizer/OpenMP/DoConcurrentConversion.cpp b/flang/lib/Optimizer/OpenMP/DoConcurrentConversion.cpp
index 6160c642767c0..4610ebf088aed 100644
--- a/flang/lib/Optimizer/OpenMP/DoConcurrentConversion.cpp
+++ b/flang/lib/Optimizer/OpenMP/DoConcurrentConversion.cpp
@@ -313,6 +313,64 @@ void sinkLoopIVArgs(mlir::ConversionPatternRewriter &rewriter,
     ++idx;
   }
 }
+
+/// Collects values that are local to a loop: "loop-local values". A loop-local
+/// value is one that is used exclusively inside the loop but allocated outside
+/// of it. This usually corresponds to temporary values that are used inside the
+/// loop body for initialzing other variables for example.
+///
+/// See `flang/test/Transforms/DoConcurrent/locally_destroyed_temp.f90` for an
+/// example of why we need this.
+///
+/// \param [in] doLoop - the loop within which the function searches for values
+/// used exclusively inside.
+///
+/// \param [out] locals - the list of loop-local values detected for \p doLoop.
+void collectLoopLocalValues(fir::DoLoopOp doLoop,
+                            llvm::SetVector<mlir::Value> &locals) {
+  doLoop.walk([&](mlir::Operation *op) {
+    for (mlir::Value operand : op->getOperands()) {
+      if (locals.contains(operand))
+        continue;
+
+      bool isLocal = true;
+
+      if (!mlir::isa_and_present<fir::AllocaOp>(operand.getDefiningOp()))
+        continue;
+
+      // Values defined inside the loop are not interesting since they do not
+      // need to be localized.
+      if (doLoop->isAncestor(operand.getDefiningOp()))
+        continue;
+
+      for (auto *user : operand.getUsers()) {
+        if (!doLoop->isAncestor(user)) {
+          isLocal = false;
+          break;
+        }
+      }
+
+      if (isLocal)
+        locals.insert(operand);
+    }
+  });
+}
+
+/// For a "loop-local" value \p local within a loop's scope, localizes that
+/// value within the scope of the parallel region the loop maps to. Towards that
+/// end, this function moves the allocation of \p local within \p allocRegion.
+///
+/// \param local - the value used exclusively within a loop's scope (see
+/// collectLoopLocalValues).
+///
+/// \param allocRegion - the parallel region where \p local's allocation will be
+/// privatized.
+///
+/// \param rewriter - builder used for updating \p allocRegion.
+static void localizeLoopLocalValue(mlir::Value local, mlir::Region &allocRegion,
+                                   mlir::ConversionPatternRewriter &rewriter) {
+  rewriter.moveOpBefore(local.getDefiningOp(), &allocRegion.front().front());
+}
 } // namespace looputils
 
 class DoConcurrentConversion : public mlir::OpConversionPattern<fir::DoLoopOp> {
@@ -339,13 +397,21 @@ class DoConcurrentConversion : public mlir::OpConversionPattern<fir::DoLoopOp> {
                         "Some `do concurent` loops are not perfectly-nested. "
                         "These will be serialized.");
 
+    llvm::SetVector<mlir::Value> locals;
+    looputils::collectLoopLocalValues(loopNest.back().first, locals);
     looputils::sinkLoopIVArgs(rewriter, loopNest);
+
     mlir::IRMapping mapper;
-    genParallelOp(doLoop.getLoc(), rewriter, loopNest, mapper);
+    mlir::omp::ParallelOp parallelOp =
+        genParallelOp(doLoop.getLoc(), rewriter, loopNest, mapper);
     mlir::omp::LoopNestOperands loopNestClauseOps;
     genLoopNestClauseOps(doLoop.getLoc(), rewriter, loopNest, mapper,
                          loopNestClauseOps);
 
+    for (mlir::Value local : locals)
+      looputils::localizeLoopLocalValue(local, parallelOp.getRegion(),
+                                        rewriter);
+
     mlir::omp::LoopNestOp ompLoopNest =
         genWsLoopOp(rewriter, loopNest.back().first, mapper, loopNestClauseOps,
                     /*isComposite=*/mapToDevice);
diff --git a/flang/test/Transforms/DoConcurrent/locally_destroyed_temp.f90 b/flang/test/Transforms/DoConcurrent/locally_destroyed_temp.f90
new file mode 100644
index 0000000000000..f82696669eca6
--- /dev/null
+++ b/flang/test/Transforms/DoConcurrent/locally_destroyed_temp.f90
@@ -0,0 +1,62 @@
+! Tests that "loop-local values" are properly handled by localizing them to the
+! body of the loop nest. See `collectLoopLocalValues` and `localizeLoopLocalValue`
+! for a definition of "loop-local values" and how they are handled.
+
+! RUN: %flang_fc1 -emit-hlfir -fopenmp -fdo-concurrent-to-openmp=host %s -o - \
+! RUN:   | FileCheck %s
+module struct_mod
+    type test_struct
+        integer, allocatable :: x_
+    end type
+
+    interface test_struct
+        pure module function construct_from_components(x) result(struct)
+            implicit none
+            integer, intent(in) :: x
+            type(test_struct) struct
+        end function
+    end interface
+end module
+
+submodule(struct_mod) struct_sub
+    implicit none
+
+contains
+    module procedure construct_from_components
+        struct%x_ = x
+    end procedure
+end submodule struct_sub
+
+program main
+    use struct_mod, only : test_struct
+
+    implicit none
+    type(test_struct), dimension(10) :: a
+    integer :: i
+    integer :: total
+
+    do concurrent (i=1:10)
+        a(i) = test_struct(i)
+    end do
+
+    do i=1,10
+        total = total + a(i)%x_
+    end do
+
+    print *, "total =", total
+end program main
+
+! CHECK: omp.parallel {
+! CHECK:   %[[LOCAL_TEMP:.*]] = fir.alloca !fir.type<_QMstruct_modTtest_struct{x_:!fir.box<!fir.heap<i32>>}> {bindc_name = ".result"}
+! CHECK:   omp.wsloop {
+! CHECK:     omp.loop_nest {{.*}} {
+! CHECK:       %[[TEMP_VAL:.*]] = fir.call @_QMstruct_modPconstruct_from_components
+! CHECK:       fir.save_result %[[TEMP_VAL]] to %[[LOCAL_TEMP]]
+! CHECK:       %[[EMBOXED_LOCAL:.*]] = fir.embox %[[LOCAL_TEMP]]
+! CHECK:       %[[CONVERTED_LOCAL:.*]] = fir.convert %[[EMBOXED_LOCAL]]
+! CHECK:       fir.call @_FortranADestroy(%[[CONVERTED_LOCAL]])
+! CHECK:       omp.yield
+! CHECK:     }
+! CHECK:   }
+! CHECK:   omp.terminator
+! CHECK: }