For people affected by blindness and low vision (BLV), safe and independent navigation remains a major challenge, impacting over 2.2 billion individuals worldwide. Although multimodal large language models (MLLMs) offer new opportunities for assistive navigation, progress has been limited by the scarcity of accessibility-aware datasets, requiring labor-intensive, expert annotation. To this end, we introduce GuideDog, a novel dataset containing 22K image-description pairs (2K human-verified) capturing real-world pedestrian scenes across 46 countries. Our human-AI pipeline shifts annotation from generation to verification, grounded in established BLV guidance standards from experts and research, improving scalability while maintaining quality. We also present GuideDogQA, an 818-sample benchmark evaluating object recognition and depth perception. Experiments reveal that depth perception and adherence to these standards remain challenging for current MLLMs. Code and dataset will be publicly available.