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Monday, July 20, 2026ai-in-boardroom 

# AI Governance Principles for Boards

KPMG sets out board-level principles for overseeing responsible AI, stressing that directors—precisely because they sit above day-to-day operations—are uniquely positioned to govern the system-level shift AI creates. The principles are designed to be applied proportionately to an organization's size, sector, and risk profile, making them practical for mid-market boards building AI oversight into their governance model.

Sources

[KPMG](https://assets.kpmg.com/content/dam/kpmgsites/xx/pdf/2026/04/ai-governance-principles-for-boards-report.pdf)

[Topic: Governance Execution](/insights/topic/governance-execution)

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