AI Governance Principles for Boards

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 Centre 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.

Kuwait is advancing AI adoption, particularly in the financial sector, through regulatory enablement by the Central Bank of Kuwait, while the Kuwait Investment Authority contributing towards global AI infrastructure investment. As organizations move from experimentation to enterprise-scale deployment, the role of the board becomes critical in ensuring that these investments translate into sustainable value. This report comes at a crucial time, equipping boards with the clarity and structure needed to balance opportunity with risk, and to govern AI with confidence and accountability.

Ali Abbas

Partner and Head of Risk Consulting and Financial Services

KPMG in Kuwait

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Five AI Governance Principles for Boards

The framework sets out five core principles to guide board‑level oversight:

Strategic oversight for long‑term value creation
Active technology and security oversight
Workforce transformation and human accountability
Building trustworthy AI
The work of the Board

Together, these principles offer boards a structured starting point for overseeing AI in a fast‑moving, uncertain environment — supporting informed decision‑making, responsible innovation, and sustained trust among stakeholders.