As artificial intelligence continues to transform business strategy and risk management, effective board oversight of AI is becoming an increasingly important priority for companies. On 22 October, our Business at OECD Corporate Governance Committee hosted a special session with INSEAD’s Annet Aris, who presented the KPMG-INSEAD AI Governance Principles for Boards. The discussion focused on how boards can oversee AI-related opportunities and risks across five areas: long-term value creation, technology and security oversight, workforce transformation and human accountability, trustworthy AI, and board governance. Participants highlighted the need for boards to look beyond short-term productivity gains and consider the broader impact of AI on corporate strategy, talent, risk management, and competitiveness. Emerging challenges such as vendor dependency, cybersecurity, AI-enabled decision-making, and human accountability were also discussed. The workshop re-inforced the growing importance of AI governance as a boardroom issue and the need for continued dialogue among business leaders, directors, and policymakers to promote responsible and effective AI governance.