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    Governing AI: Corporate Oversight and Shareholder Engagement

    This ISS STOXX review of 2026 proxy-season disclosures finds large technology companies formalizing AI governance within existing board structures, with some embedding AI explicitly in committee charters. It notes significant gaps in responsible-AI disclosure, particularly around board oversight and implementation due diligence. For SEA boards, it signals rising investor scrutiny of how decisions involving AI are governed and disclosed.

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