Strategic Report  ·  2026-05-05

Split Decisions: The BCG CEOs and Boards Survey — AI Governance Gaps

Strategic ReportHigh impactGlobal
BCG surveyed 625 leaders (351 CEOs and 274 board members) from companies with $100M+ annual revenue across public and private sectors. The inaugural survey reveals critical misalignment at the top on AI strategy. Sixty-one percent of CEOs say boards are rushing AI transformation; 75% of board members believe their AI knowledge is on par with peers, but 40% of CEOs say boards lack an informed view of how AI reshapes growth strategy. More than half of CEOs say boards need to better understand the gap between AI hype and reality. Boards want CEOs to better sell them on AI strategy. CEOs estimate 35% of their performance evaluation depends on AI ROI; boards estimate only 27%—a perception gap on accountability. Approximately 80% of both groups agree prospective board members should demonstrate measurable AI understanding.
This survey surfaces fault lines in governance at a moment when coordinated leadership is essential. Misaligned expectations on pace, capability boundaries, and accountability create boardroom tension that can derail AI transformation. For boards: it flags the need to upskill in a structured, differentiated way. For CEOs: it highlights the imperative to bridge the AI literacy gap through direct engagement rather than assuming board fluency.
Board chairs and nominating committees: Use the findings to design AI upskilling sessions led by the CEO, not external vendors. CEOs: Differentiate your AI communications—clarify where AI is a substitute versus a complement to human work, and align board expectations on transformation timelines versus performance evaluation pressure.
Sources
Boston Consulting Group
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