How boards can effectively oversee AI to drive value and responsible use

PwC (Nov 1, 2025) "How boards can effectively oversee AI to drive value and responsible use" identifies six focus areas the full board (not just a committee) should engage with: governance structure (clear management accountability and board touchpoints), strategic opportunities (process for identifying and prioritising AI adoption), risk management (overseeing key AI risks and controls), responsible AI practices (consistent, well-informed decisioning at speed), regulatory compliance (proactive monitoring as the AI regulatory landscape evolves), and performance monitoring and culture (verifying investments yield desired outcomes and AI initiatives do not become financial black holes). For SEA mid-market boards, this is the strongest available structuring frame for AI oversight charters.