{
  "id": 13873,
  "url": "https://www.frontiersin.org/articles/10.3389/frai.2026.1872783",
  "title": "Board-level AI literacy as a missing governance capability: a pilot study of boards and executives",
  "summary": "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",
  "authors": "Darko Tipurić",
  "category": "research",
  "topics": "regulation,finance-investment",
  "orgs": null,
  "regions": null,
  "published_at": "2026-07-27T00:00:00.000Z",
  "fetched_at": "2026-07-28T05:10:12.325Z",
  "source_slug": "x-frontiers-in-artificial-intelligence",
  "source_name": "Frontiers in Artificial Intelligence",
  "source_homepage": "https://www.frontiersin.org/journals/artificial-intelligence",
  "ethics_ai_record_url": "https://ethics.ai/record/13873",
  "original_url": "https://www.frontiersin.org/articles/10.3389/frai.2026.1872783",
  "evidence_status": "source-only",
  "attribution": "via ethics.ai"
}