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.

Robust corporate governance is what enables organizations to move both confidently and quickly. Trust is not a constraint on AI, but the foundation that allows AI to be scaled successfully. These principles are designed to support boards approach this moment with responsibility, courage, and optimism to oversee this transformation with purpose and confidence.

Steve Chase

Global Head of AI & Digital Excellence

KPMG International

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.

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