Artificial intelligence is advancing at unprecedented speed, reshaping business models, decision-making, and risk. For boards, the challenge is no longer whether AI matters, but how to oversee its use confidently, responsibly, and in line with long-term value creation.
A Trusted AI perspective
The AI Governance Principles for Boards provide a practical, principles-led framework to support board members as they navigate this evolving landscape. Codeveloped with the INSEAD Corporate Governance Centreopens in a new tab and informed by the perspectives of experienced board members globally, the principles are designed to help boards ask the right questions, balance opportunity and risk, and strengthen oversight without stepping into management.
Grounded in KPMG’s Trusted AI approach, the framework reflects the belief that trust, accountability, and transparency are essential enablers of innovation — not constraints. The principles are adaptable across industries and jurisdictions, recognizing that legal and regulatory obligations differ, while the governance challenges boards face are increasingly shared.
Robust corporate governance is what enables organizations to move both confidently and quickly. Trust is not a constraint on AI, but the foundation that allows AI to be scaled successfully. These principles are designed to support boards approach this moment with responsibility, courage, and optimism to oversee this transformation with purpose and confidence.
Integrating technology for growth
Technology is no longer a peripheral enabler — it’s central to reshaping how projects are planned, built, and delivered. From AI to IoT, smart tech is revolutionizing construction.
Companies are moving from isolated tech adoption to scalable, integrated capabilities. The challenge is to embed technology seamlessly across the value chain, upskill the workforce, and align tech initiatives with modern delivery models. Technology investments deliver value only when supported by strong data foundations, intuitive adoption strategies, and scalable implementation models.
These sector-agnostic Principles have been guided by the latest research insights on technology governance and possess worldwide applicability. They are thus suitable for organizations regardless of their level of AI maturity, ready to be used by boards, along with local regulatory and cultural, guidelines, as they build their own AI governance frameworks.
AI Governance Principles for Boards
Explore the full AI Governance Principles for Boards, including detailed guidance and practical propositions to support board‑level oversight.