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This chapter outlines how corporate boards must strengthen their accountability, competence, and structures to responsibly govern AI. It introduces three guiding principles: adopting ultimate accountability for AI’s impact on stewardship, building sufficient AI competence at board level, and embedding AI into board structures, policies, and processes. The chapter highlights practical actions for overseeing ethical AI use, fostering board learning and diversity, and integrating AI oversight across board operations. Through these steps, boards can ensure responsible AI adoption aligned with shareholder value, societal impact, and corporate resilience in an AI-driven future.

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Board Accountability, Role, Competence, and Structure

  • 章节

  • 发表日期：

    2025年

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  • Fernanda Torre,
  • Liselotte Hägertz Engstam,
  • Robin Teigland

摘要

This chapter outlines how corporate boards must strengthen their accountability, competence, and structures to responsibly govern AI. It introduces three guiding principles: adopting ultimate accountability for AI’s impact on stewardship, building sufficient AI competence at board level, and embedding AI into board structures, policies, and processes. The chapter highlights practical actions for overseeing ethical AI use, fostering board learning and diversity, and integrating AI oversight across board operations. Through these steps, boards can ensure responsible AI adoption aligned with shareholder value, societal impact, and corporate resilience in an AI-driven future.