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Artificial Intelligence and Governance: Is 2026 a Tipping Point for Turning Awareness into Action?

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    Artificial Intelligence and Governance: Is 2026 a Tipping Point for Turning Awareness into Action?

    The marketplace’s focus on corporate oversight and accountability relating to AI intensified in 2025 as the technology spread rapidly across industries. Is 2026 the year when growing awareness of AI risks and opportunities translates into concrete frameworks for AI governance, board level oversight and disclosure?

    In this paper, ISS-Corporate examines data through 2025 on corporate board oversight of AI as well as disclosure of policies and frameworks. Despite the strong level of awareness among stakeholders that corporates need strong governance frameworks to address the challenges of AI, implementation is at an early stage.

    Download the report to discover: 

    • Key Insights: Institutional Shareholder Services’ annual survey found that 58% of investors believe that now is the time for companies with significant AI use to apply a global framework to evaluate risk. 
    • In 2025, 24% of S&P 500 companies disclosed frameworks and policies around AI last year, while the Russell 3000 lagged with 6%. 
    • 22% of S&P 500 companies disclosed board oversight of AI, with the Russell 3000 still in a nascent phase of disclosure at 6%.  
    • The IT sector and Industrials lead other sectors in terms of having specific guidelines in place for how companies will use and monitor AI, with Healthcare and Financials lagging. However, 60% of companies across both the S&P 500 and Russell 3000 did not disclose specific policies.