Decision-Making with AI: How Organizations Can Make Quality Decisions Anchored in Human Agency and Trust

Deloitte's 2026 Global Human Capital Trends report, based on a survey of more than 9,000 leaders across 89 countries, finds that organisations which treat decision-making as a formal discipline — clearly evaluating where AI assists versus where human judgment must own the outcome — gain both speed and quality without sacrificing accountability. Those that do not risk opaque choices, diluted accountability, and a slow erosion of human agency at precisely the moment boards need clear decision logs. The framework directly addresses the trade-off surfacing and accountability mechanisms that SEA boards need to embed as AI enters their operating rhythms.