Most Corporate Boards Lack Rules for AI Use: Deloitte Survey
CFO Dive, Thursday, July 23rd, 2026
More than half of corporate boards have no policies governing AI use, creating legal and security exposure.
A Deloitte survey found that 51% of boards lack AI governance rules and 47% do not facilitate AI use at all. Only 8% of boards use company-approved AI tools.
The study describes board-level AI adoption as early-stage and inconsistent, with existing policies typically limited to security, confidentiality and legal considerations.
CFOs face pressure to demonstrate AI ROI while governance frameworks lag deployment timelines, forcing organizations to balance speed of innovation against proper risk management.