Boards Face Growing AI Oversight Gap as Risk Disclosures Surge

The share of S&P 500 companies flagging AI as a risk jumped from 12% to 83% between 2023 and 2025, yet fewer than 3% of directors have AI expertise and only 23% of executives describe their board as highly fluent in the technology. Governance experts argue that recruiting AI specialists is not enough: oversight must be distributed across the board and measured by what directors actually do, not what they know.

This item was produced with AI assistance under the editorial responsibility of Haydamax OÜ.