KPMG and INSEAD launch global AI Board Governance Principles as AI reshapes board oversight

London, UK, 14 April 2026 — KPMG International has launched a set of AI Governance Principles for Boards, developed in collaboration with the INSEAD Corporate Governance Centre, to foster responsible governance of AI at board level, as organizations and their boards grapple with AI’s implications for strategy, operations and the board itself.

The AI Governance Principles for Boards report combines KPMG’s AI insights and expertise rooted in deep business relationships with INSEAD’s rigorous academic research and leadership in management education. The latest KPMG Global AI Pulse Survey indicates that nearly three quarters of boards are perceived to have only moderate or limited AI expertise. Moreover, the report illustrates how fundamentally the role of the board will evolve due to the rise of AI:

Technology (and AI specifically) will be a much greater boardroom focus than ever before, due to the transformational impact of AI on organizations’ business models, productivity, security considerations and talent and workforce strategy.

Boards will need a clear view on how AI decision-making and human decision-making should work together, with clarity and transparency. Advancements in artificial intelligence will compel boards to reassess their organizations' success metrics and progress indicators, and to adapt these measures as necessary.

The report draws on practical insights from board members worldwide, ensuring the AI Governance Principles are both robust in design and real-world situations. With new AI capabilities launching daily, with more complex regulation, boards are increasingly expected to demonstrate informed oversight of how AI is procured, deployed, and monitored. The Principles are designed to guide boards and executive leaders as they navigate both the opportunities and risks presented by AI.

Accountability and Trust: Core Priorities for Boards

As AI moves to enterprise-wide deployment, accountability and trust are now emerging as central priorities for boards. It is has become imperative for board members to clearly demonstrate robust oversight and stewardship, ensuring AI initiatives align with ethical standards and long-term value creation.

By bringing together the expertise of INSEAD and KPMG, and an advisory group of experienced board directors, these Principles combine the latest academic insights in the field of AI with industry leading technology governance standards and real-world boardroom experience. 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.

Annet Aris

Senior Affiliate Professor of Strategy

Academic Director of INSEAD Corporate Governance Centre

The Five AI Board Governance Principles cover:

Strategic Oversight for long term value creation, building in an uncharted territory which favours speed, experimentation and quick results.
Active Technology and Security Oversight, balancing technology sovereignty, cyber-, data- and AI-security with the increased agility, speed and benefits of scale offered by partnering or outsourcing.
Workforce Transformation and Human Accountability, balancing productivity gains with effective, forward-looking workforce and talent management, which preserves human judgement.
Building Trustworthy AI, adopting standards for trustworthy AI that reflect the company's values and regulatory obligations
The Work of the Board, considering how AI will affect the Board’s own oversight processes and governance practices.

In a period of rapid AI acceleration, the board’s strategic role is becoming more consequential than ever. Strong governance provides the confidence organizations need to invest, scale, and execute AI across markets at speed. Trust in AI — and in the governance behind it — is what turns ambition into durable value.

Steve Chase

Global Head of AI and Digital Innovation

KPMG International

For media queries, please contact:

Daniel Caines
Senior Manager, Global External Communications, KPMG International

T: +44 7732400262
E: daniel.caines@kpmg.com

About KPMG International

KPMG is a global organization of independent professional services firms providing Audit, Tax and Advisory services. KPMG is the brand under which the member firms of KPMG International Limited (“KPMG International”) operate and provide professional services. “KPMG” is used to refer to individual member firms within the KPMG organization or to one or more member firms collectively.

KPMG firms operate in 138 countries and territories with more than 276,000 partners and employees working in member firms around the world. Each KPMG firm is a legally distinct and separate entity and describes itself as such. Each KPMG member firm is responsible for its own obligations and liabilities.

KPMG International Limited is a private English company limited by guarantee. KPMG International Limited and its related entities do not provide services to clients.

For more details about our structure, please visit kpmg.com/governance.