THE BOARD’S AI MOMENT Success is defined not by having all the right answers, but rather by asking the right questions. Introduction Explore the results of our 2026 Global Board Governance Survey 5 min read As AI capabilities mature, create more value and deliver expected ROI, directors and C-suite leaders need to ask incisive AI-oriented questions concerning integration into operations, the appropriate governance framework, near- and long-term benefits, risks related to false information, and obstacles to effective deployment. It’s also time for directors to establish AI as a standing agenda item for every board meeting — something that’s not the case for most boards today. Read full report Upcoming webinar Gain deeper insights by joining our upcoming webinar on Thursday, March 26 at 1:00 PM ET Register here Key findings There is a sharp divide between organisations generating meaningful returns from their AI initiatives and those still in the early stages of experimentation. What separates the leaders? Their boards are more informed, more engaged — and asking the right questions. 95 % that are confident in their ability to integrate AI effectively see significant ROI from AI initiatives 33 % that lack confidence in their ability to integrate AI effectively see significant ROI from AI initiatives 26 % make AI a regular board agenda topic at every meeting Key themes AI integration and ROI: a growing divide Board AI oversight: from sporadic to strategic AI benefits include improved CX Innovation risk AI integration and ROI: a growing divide Effective AI integration and responsible deployment drive greater ROI Organisations gain confidence in their ability to integrate AI technology responsibly into operations by applying comprehensive frameworks, fostering transparency, emphasising ethical practices and addressing risks proactively. To no surprise, most organisations reporting confidence in their ability to integrate AI effectively are experiencing high levels of ROI from their AI initiatives. Board AI oversight: from sporadic to strategic Directors with AI-mature organisations discuss AI at every board meeting One of the strongest differentiators among boards is how often AI appears on the agenda. Nearly two out of three boards (63%) in organisations that see high levels of ROI from their AI initiatives include AI on the agenda in every board meeting, versus just 13% of boards in the low ROI category.*Survey question: What primary benefits does the organisation expect from implementing AI systems beyond generating expected ROI? (Select up to three.) AI benefits include improved CX Key benefits include business process efficiency and, for AI-mature organisations, improved customer experience Directors and C-suite leaders see more efficient business processes as AI’s top benefit, but there are notable differences based on the organisation’s AI maturity level. For example, twice as many leaders in AI-mature organisations see customer experience enhancements as a key benefit compared with the lowest maturity group. Innovation risk Innovation risk is the top AI obstacle A majority of organisations at the highest level of AI maturity are concerned about managing risks associated with AI innovation, versus just 20% of those in the initial stages of their AI transformation journey. Talent gaps and infrastructure limitations also are notable concerns for AI-mature enterprises. FAQs for board members + EXPAND ALL Should AI be a standing agenda item in every board meeting? + Depending on the nature of the organisation and its industry, yes. Make AI a standing board agenda item linked explicitly to enterprise strategy, value creation, innovation priorities and competitive positioning. Hold regular director-level discussions with management about AI to strengthen accountability and fluency. How can we ensure strategic alignment of AI with our enterprise objectives? + Link AI initiatives to innovation, customer outcomes and competitive positioning. Evaluate management’s end-to-end AI road map that links AI aspirations to enabling, ongoing investments in technology infrastructure and workforce capabilities. Have management provide regular briefings to the board on AI developments, regulations, opportunities and risks. What is our role in ensuring our organisation advances responsible AI governance? + Ethical, transparent and trustworthy deployment must be embedded enterprise wide. Emphasise ethical and responsible AI as an enterprise governance priority, with defined accountability, risk oversight and integration into the organisation’s broader governance framework. Also, evaluate whether the nature, extent and timing of the board’s oversight of management’s AI governance framework is fit-for-purpose, given the scope and scale of the company’s AI deployments. How do we monitor readiness and capability? + Technology modernisation, data quality, skills and road maps should evolve continuously. For organisations early in their AI journey, encourage management to shift the focus beyond process efficiencies, cost savings and productivity gains to a more transformative emphasis, e.g., improvements in customer experiences, products and services that drive revenue growth and market share. How can we strengthen the board’s oversight models? + Clarify ownership, reporting cadences and committee roles to reflect AI’s strategic importance. Calibrate the board’s AI oversight priorities with the organisation’s positioning on the AI maturity and ROI continuums, adjusting discussion topics as progress is made toward higher maturity and acceptable ROI. Topics Board Matters IT Management, Applications and Transformation Business Performance Digital Transformation Artificial Intelligence ✕ Scroll to top Home Webinar series Key findings Key themes FAQs