Board-level AI literacy as a missing governance capability: a pilot study of boards and executives
Corporate boards increasingly bear formal fiduciary responsibility for overseeing AI-driven strategic and sustainability decisions, yet their practical capacity to exercise such oversight substantively remains poorly documented. This study investigates whether a measurable AI governance capability gap exists between board-level and executive-level AI competence and examines the implications of this gap for the integrity of AI-driven ESG reporting. A pilot study (n = 26) of board members and seni
Record details
Published: 27 July 2026
Source: Frontiers in Artificial Intelligence
Category: Research
Topics: Regulation · Finance, VC & PE
Retrieved: 28 July 2026
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ethics.ai (27 July 2026), “Board-level AI literacy as a missing governance capability: a pilot study of boards and executives,” evidence record 13873, https://ethics.ai/record/13873 (originally published by Frontiers in Artificial Intelligence).
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