Ten decisions boards need to make about AI in 2027
Ten board questions linking AI strategy, delegated authority, economics and resilience to evidence, accountable owners and concrete decisions for 2027.
Insights
Evidence and practical judgement for the decisions institutions face when operating with AI.
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From supplier data to reporting evidence
How to use AI in sustainability data preparation while preserving source records, methodology, accountable review and reporting boundaries.
Human oversight in an agentic organisation
How to make human oversight work through enforced authority, action-bound approvals, useful evidence and rehearsed recovery.
Who is accountable when an AI agent acts?
How institutions can allocate responsibility for an AI agent's authority, execution and recovery across business owners, deployers, suppliers and human reviewers.
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