Artificial intelligence has become a central element of enterprise strategy, risk management, and sustained value creation. Despite this shift, most corporate boards do not address AI with consistent frequency. New global research from Protiviti and BoardProspects reveals that only 26% of boards include AI discussions at every meeting. Organizations that maintain regular board-level focus on AI, however, report substantially higher returns from their AI investments compared to those with limited or sporadic oversight.
Quick Intel
The third annual Global Board Governance Survey, conducted by Protiviti and BoardProspects, gathered insights from 772 board members and C-suite executives worldwide. The research evaluates how boards oversee AI strategy, governance, risk, and value realization.
Board Level AI Engagement Strongly Correlates with ROI
A clear correlation emerges between board discussion frequency and financial outcomes from AI. Organizations reporting high ROI from AI investments are far more likely to place AI on every board meeting agenda. In contrast, low-ROI organizations rarely maintain this level of consistent engagement. This pattern positions regular board oversight as a key differentiator separating AI leaders from laggards in performance and maturity.
"AI is fundamentally changing how organizations compete and create value," said Joe Tarantino, president and CEO of Protiviti. "Boards that consistently challenge management on strategy, risk, measurement and governance are better positioned to ensure AI delivers value while operating within appropriate guardrails."
Additional Findings Highlight Governance Gaps Between High and Low ROI Organizations
Beyond agenda inclusion, the survey identifies broader gaps in AI maturity. High-ROI organizations demonstrate significantly greater confidence in integrating AI into core operations and deploying it responsibly and ethically. These organizations also extend AI application beyond cost reduction and efficiency gains to strategic domains such as enhancing customer experience, driving innovation, strengthening competitive positioning, and achieving enterprise-wide impact.
Board Oversight is Becoming a Strategic Necessity
As AI transitions from experimental pilots to widespread enterprise deployment, the board's role in providing strategic direction and oversight grows increasingly important. Effective governance varies based on board composition, committee structures, industry context, organizational scale, and the degree to which management prioritizes AI as a core initiative.
"There is no single blueprint for board oversight of AI," said Samantha Foley, Chief Operating Officer at BoardProspects. "But when directors engage with AI as a standing strategic priority rather than a periodic check-in, they create the conditions for better governance and sustainable value creation -- positioning their organizations to lead rather than react."
The full report, The Board's AI Moment, from Protiviti and BoardProspects, is available for complimentary download. Protiviti will host a global webinar in March 2026 featuring a panel discussion on the survey findings and their implications for boards and executive leadership. Registration is free.
About Protiviti
Protiviti is a global consulting firm that helps clients transform and protect their businesses and respond to planned and unexpected events. Through a network of more than 90 offices in over 25 countries, Protiviti and its independent and locally owned member firms deliver deep expertise and tailored capabilities across technology, artificial intelligence, data, operations, finance, legal, compliance, HR, marketing, digital, risk, and internal audit—enabling organizations to accelerate innovation, navigate risks and safeguard what matters most. Named to the Fortune 100 Best Companies to Work For® list since 2015, Protiviti Inc. has served more than 80 percent of Fortune 100 and nearly 80 percent of Fortune 500 companies. The firm also works with government agencies and smaller, growing companies, including those looking to go public. Protiviti Inc. is a wholly owned subsidiary of Robert Half (NYSE: RHI).
About BoardProspects
BoardProspects is an online community equipping modern board members with resources to advance their board careers, and a board recruitment marketplace for public and private companies to find prepared, engaged leaders for their boards. Founded in 2010, BoardProspects' mission is to develop modern directors and build boards that meet the moment of increasing complexity and consequence in corporate governance.
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