Only 26% of Directors Discuss AI at Every Board Meeting, Global Survey Finds

Boards that make AI a standing agenda item are significantly more likely to achieve strong returns on investment

MENLO PARK, Calif., March 18, 2026 — Artificial intelligence (AI) is now a core driver of enterprise strategy, risk management and long-term value creation. Yet most boards are not addressing it consistently. According to new global research from Protiviti and BoardProspects, only 26% of corporate boards discuss AI at every board meeting. At the same time, however, organisations that regularly address AI at the board level have realised significantly higher returns compared to those that do not.

The findings come from the third annual Global Board Governance Survey, which surveyed 772 board members and C-suite executives worldwide to assess how boards are overseeing AI strategy, governance and value creation.

Key finding: Board level AI engagement strongly correlates with ROI

The survey shows a clear relationship between how frequently boards discuss AI and the financial value organisations are realising from these technologies:

• In 63% of organisations reporting high AI ROI, every board meeting agenda includes a discussion on AI.
   
• By comparison, only 13% of low-ROI organisations report the same level of board engagement with AI.

This gap suggests that regular board oversight of AI is a meaningful differentiator between AI leaders and laggards.

“AI is fundamentally changing how organisations compete and create value,” said Joe Tarantino, president and CEO of Protiviti. “Boards that consistently challenge management on strategy, risk, measurement and governance are better positioned to ensure AI delivers value while operating within appropriate guardrails.”

Additional findings highlight governance gaps between high and low ROI organisations

Beyond the inclusion of AI on board meeting agendas, the research identifies several areas where AI-mature organisations are ahead of their peers:

• Confidence in AI integration: 95% of high ROI organisations are confident in their ability to integrate AI into operations, compared with 33% of low ROI organisations.
   
• Responsible and ethical AI deployment: 93% of high ROI organisations express confidence in their responsible AI strategy, versus 42% of low ROI organisations.
   
• Strategic use of AI: Organisations on the lower end of the AI maturity continuum focus primarily on efficiency and cost reduction, while AI-mature organisations extend AI focus to customer experience, innovation, competitive positioning and enterprise wide scale.

Board oversight is becoming a strategic necessity

As AI moves from experimentation to enterprise-wide deployment, the board’s role is becoming more consequential—but also can vary significantly based on a number of factors –board composition, committee structure, industry dynamics, organisation size, as well as whether management treats AI as a strategic priority.

"There is no single blueprint for board oversight of AI," said Samantha Foley, Chief Operating Officer at BoardProspects. "But when directors engage with AI as a standing strategic priority rather than a periodic check-in, they create the conditions for better governance and sustainable value creation -- positioning their organisations to lead rather than react."

Resources available

The full research report, The Board’s AI Moment, from Protiviti and BoardProspects, is available for complimentary download.

Protiviti will also host a global webinar in March 2026, featuring a one hour panel discussion on the survey’s findings and their implications for boards and executive leadership. Registration is free.

Methodology

Protiviti and BoardProspects conducted the Global Board Governance Survey in the fourth quarter of 2025. The survey collected responses from 772 board members and C suite executives globally. For directors serving on multiple boards, responses reflect the largest company on which the director serves.

About BoardProspects

BoardProspects is an online community equipping modern board members with resources to advance their board careers, and a board recruitment marketplace for public and private companies to find prepared, engaged leaders for their boards. Founded in 2010, BoardProspects’ mission is to develop modern directors and build boards that meet the moment of increasing complexity and consequence in corporate governance.