董事会人工智能治理原则

Contents Foreword03 Active technology andsecurity oversight11 Acknowledgements05 and human accountability13 Introduction06 trustworthy AI15 Methodology0708 the board21 Conclusion long-term value creation Foreword In my manyconversations with board members across different geographies, sectors, and ownership models, I see a growing recognition thatAI is now shaping how decisions are made and how value is created. Equally though, I see shared uncertainty about what it means, in practice,for board directors. historically approached with caution or distance. Directors are facedwith overseeing strategies for technology architectures, workforcetransformation, data usage, and ethical guardrails, knowing thatdecisions companies make now will shape business models, riskexposure, organizational culture, and long-term resilience. Thosedecisions will determine whether an organization thrives in the newAI world or becomes irrelevant.In this environment, the board’s role is more critical than ever, evenwhile they are not tasked with managing AI directly. The mandate is decision-making and oversight cycles that are fit for an environment ofongoing structural change rather than one of temporary disruption.In examining this challenge, we were lucky to have advice and direction from many board members, investors, experiencedprofessionals, and governance specialists. Those conversations,and a shared recognition that the conditions for effective boardgovernance have changed fundamentally, led to the decision to followa principles-based approach. I am grateful to these experts whosecontributions helped ground the principles in real and often difficultgovernance conversations.By using these AI Governance Principles as a guideline, to identify keyboardroom dilemmas, structure debate and to sharpen judgment, I am Senior Affiliate Professor of Strategy,Director of the INSEAD Corporate Governance Centre strategic oversight: setting expectations, challenging assumptions,and encouraging ambition with a clear understanding of the shifts andtrade-offs involved.AI does not give boards the luxury of time to observe first movers,understand second-order effects, and incrementally adjust approaches. confident that boards can skillfully navigate one of the most significantgovernance challenges of our time. It sets instead a pace that challenges the traditional rhythms and scope Foreword We’re entering the most consequential phase of AI yet, and the boardroom is positioned tobe a catalyst for real transformation. tools has quickly evolved with the rise of AI agents that plan, act,learn and collaborate with growing autonomy. They are reshaping howdecisions are made, how work is done, and how value is created. Inparallel, the technology continues to advance at an unprecedentedpace, and organizations must be adaptable and ready for the nextwave of disruption. The workplace and workforce of tomorrow maylook entirely different from today.This shift brings powerful opportunities for growth. AI enablesorganizations to accelerate innovation, reimagine business models,practices will be best positioned to innovate boldly and earn lastingconfidence. An evolving backdrop of AI regulation makes this evenmore critical.AI’s business value ultimately depends on people. When employeestrust both the technology and that their organization is deployingit responsibly, they are more likely to embrace it. Board membersmust also confront their own level of AI readiness. It’s imperativethat boards understand the impact and potential of AI, and theyshould expect management does the same. The same is true of with directors has brought an incredible academic rigor and broadperspectives to this work. This collaboration underscores our sharedbelief that thoughtful governance can unlock, not inhibit, AI’s fullpotential. Boards that approach this moment with responsibility,courage, and optimism will oversee this transformation with purposeand confidence. consumers and customers. The stakes are high and the decisionscompanies make today will likely shape the organizations that leadtomorrow. Boards can help companies with their ambitions in thistime of opportunity, encouraging them to evaluate the longer-termopportunity, and to take appropriate risks to work towards it.These AI Governance Principles respond directly to that leadershipimperative and give boards a practical path forward. KPMG is elevate human judgment, and operate with speed, insight andresilience. For many, this will be a source of growth and competitiveadvantage. For some, it may feel existential. The question forboards now is how confidently and responsibly their organizationswill harness AI, and how to oversee the right technology and talentstrategy to enable it.Robust corporate governance is what enables organizations to moveboth confidently and quickly. Trust is not a constraint on AI, but the Global Head of AI and DigitalInnovation, KPMG International and Vice Chair — Artificia