The article reports that in 2025, 83% of S&P 500 companies recognised AI as a material risk, while fewer than 3% of board members had AI expertise. The resulting execution gap appears in accountability structures, expectations of progress and the board’s actual mandate.
Key takeaways
- Unclear accountability for AI outcomes often leaves developers carrying responsibility that belongs with senior leadership.
- Pressure to overstate AI progress creates a cycle of unrealistic expectations and decisions based on inflated information.
- Boards need to understand the organisational changes, roles and processes required to deliver an AI strategy.
- Leadership must create the conditions for implementation, giving teams support and clear direction alongside strategy approval.
What this means for CEOs
CEOs should ensure that boards and senior leaders understand the organisational structure, accountability and culture required to deliver the AI plans they approve.