奥纬咨询：2026年董事会AI治理与风险管理报告（英文版）

As AI proliferates across companies and industries, Boards must act now to ensure their organizations are fully equipped to adopt AI but, equally importantly, to manage the novel, and existential, risks AI brings. In this paper, we explain how a lack of effective AI governance - overseen by the Board – poses critical threats to the organization, whether from a regulatory, reputational or innovation perspective. We also underline how all Board members have responsibilities when