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AI Governance Moves From Theory to Practice


CIOs Face Growing Pressure on Risk, Data and Board Reporting Jennifer LawinskiApril 28, 2026

CIOs are being pushed to turn governance principles into practical controls, board reporting and risk oversight, according to a survey by The Conference Board's Governance and Sustainability Center. (Image: Shutterstock)

Artificial intelligence has taken root across the enterprise, firmly embedded in core processes across the business. And recent data on corporate risk disclosures show just how fast the technology landscape has changed.

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In 2023, just 12% of S&P 500 companies disclosed AI as a material business risk in their annual filings. By 2025, that number had reached 83%.

At the same time, executives are balancing optimism and concern: 80% expect AI to drive productivity gains, but 75% anticipate significant workforce disruption, according to a new report based on S&P 500 disclosure data ...


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