A practical paper from the European Confederation of Directors' Associations (ecoDa) and Accountancy Europe, endorsed by the Institute of Directors, which treats AI as a matter of board strategy and sets out ten principles under four headings: strategy and value creation, governance and accountability, risk oversight and internal assurance, and board capability.
Each principle includes questions an independent director can ask management. Two parts are particularly useful. The first is a five-stage maturity scale, from "Aware" to "Adaptive", which lets a board place itself quickly. The second is a section on the board's own use of AI, which asks whether the board holds itself to the standards it expects of management and whether it is told when AI has helped prepare its papers.
Annex 1 suggests what belongs on annual, periodic and event-driven agendas, and Annex 2 lists more than 30 further resources. The paper is framed around the EU AI Act and NIS2 and draws on a small survey of 87 European directors, so readers outside the EU should check their own rules.
Read the full paper on the Accountancy Europe website.