What happened
KPMG International and the INSEAD Corporate Governance Centre published AI Governance Principles for Boards, a sector-agnostic framework covering five areas: strategy, security, workforce transformation, trustworthy AI, and AI-transformed leadership. The principles are designed for organisations at any AI maturity level and informed by global board member perspectives.
Why it matters
KPMG's Global AI Pulse Survey found nearly three-quarters of boards have only moderate or limited AI expertise. As AI regulation intensifies globally, boards face growing expectations to demonstrate informed oversight of AI procurement, deployment, and monitoring. These principles provide a structured approach to close that governance gap.
Action needed
Board members and corporate governance teams should review the five principles against their current AI oversight frameworks. The full report (PDF) is available from KPMG. Particularly relevant for organisations preparing for EU AI Act board-level accountability requirements by August 2026.