Boards are formalizing AI oversight, and investors and regulators are reading what companies say about AI. The CFO is the natural owner of accurate, decision-useful AI reporting.
The trend
EY's review of Fortune 100 filings found that in 2025, 48% specifically cited AI risk as part of the board's oversight of risk (up from 16% in 2024), 44% mentioned AI in director qualifications (from 26%), around 40% charged at least one board committee with AI oversight (from 11%), and 36% disclosed AI as a separate 10-K risk factor (from 14%).
What a good board AI page contains
- Investment: AI spend versus budget, by major program.
- Value: realized value versus approved business cases (cash and capacity, separately).
- Portfolio: what is in pilot, scaling and stopped, and why.
- Risk: top AI risks, incidents, control findings and regulatory changes.
- Decisions needed: what the board must decide or know next quarter.
Accuracy in external statements
Claims about AI in filings, earnings calls and marketing must be true and supportable. In March 2024 the SEC settled charges against two investment advisers, Delphia and Global Predictions, for false and misleading statements about their use of AI ("AI washing"), with $400,000 in total civil penalties. Put AI claims through the disclosure committee with evidence.
Keep it simple and consistent
Use the same metrics every quarter, show trend, and separate facts from estimates. Boards lose trust quickly in AI reporting that is all upside.