Strategic Report  ·  2026-05-11

CEOs and Boards Are Aligned on AI in Theory, but Divided in Practice (Split Decisions: The BCG CEOs and Boards Survey)

Strategic ReportHigh impactGlobal
BCG surveyed 625 business leaders (351 CEOs and 274 board members from companies with $100M+ revenue) globally and found significant divides on AI strategy execution. 61% of CEOs say their boards are rushing AI transformation, while 75% of board members rate their own AI knowledge as equal to or better than peers—yet 39% of CEOs say boards lack an informed view of AI's impact on growth strategy. The gap suggests boards are driven by fear of missing out rather than deep understanding, with 35% of boards having unrealistic expectations about AI's ability to replace human work.
For boards and executives, this is a critical governance wake-up call. The misalignment between board and CEO expectations is creating execution risk in AI transformation programs. The report quantifies confidence gaps and provides actionable insight into where board AI literacy falls short, helping leaders structure better oversight and communication on AI ROI.
Boards should commission an AI literacy assessment across directors and require substantive training on the distinction between AI hype and operational reality. CEOs should prepare differentiated communications to their boards clarifying where AI substitutes for humans versus amplifying human work.
Sources
Boston Consulting Group
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