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	<title>The Harvard Law School Forum on Corporate Governance</title>
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	<title>Recent Developments for Directors &#8211; The Harvard Law School Forum on Corporate Governance</title>
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		<title>Recent Developments for Directors</title>
		<link>https://corpgov.law.harvard.edu/2026/02/23/recent-developments-for-directors-7/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=recent-developments-for-directors-7</link>
		<comments>https://corpgov.law.harvard.edu/2026/02/23/recent-developments-for-directors-7/#respond</comments>
		<pubDate>Mon, 23 Feb 2026 12:30:08 +0000</pubDate>
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				<category><![CDATA[Practitioner Publications]]></category>
		<category><![CDATA[AI]]></category>
		<category><![CDATA[AI risk]]></category>
		<category><![CDATA[Board oversight]]></category>
		<category><![CDATA[Corporate governance]]></category>
		<category><![CDATA[Proxy voting]]></category>
		<category><![CDATA[SEC]]></category>
		<category><![CDATA[Shareholder activism]]></category>

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		<description><![CDATA[Boards and Committees Sharpen Focus on AI Oversight AI has become a regular boardroom topic as its applications proliferate and its evolving capabilities pervade daily life. Boards are formalizing AI oversight and signaling that AI is integral to long-term strategy. Nearly half of Fortune 100 company boards have delegated AI oversight to a specific committee, [&#8230;]]]></description>
				<content:encoded><![CDATA[<hgroup><em>Posted by Julia Thompson, Keith Halverstam, and Jenna Cooper, Latham & Watkins LLP, on Monday, February 23, 2026 </em><div class='e_n' style='background:#F8F8F8;padding:10px;margin-top:5px;margin-bottom:10px;text-indent:2.5em;'><strong style='margin-left:-2.5em;'>Editor's Note: </strong> <p style="margin:0; display:inline;"><a href="https://www.lw.com/en/people/julia-thompson" target="_blank" rel="nofollow noopener" data-saferedirecturl="https://www.google.com/url?hl=en&amp;q=https://www.lw.com/en/people/julia-thompson&amp;source=gmail&amp;ust=1771599101716000&amp;usg=AOvVaw2BlkFclEK_iYX_RZZHcsw3">Julia Thompson</a>, <a href="https://www.lw.com/en/people/keith-halverstam" target="_blank" rel="nofollow noopener" data-saferedirecturl="https://www.google.com/url?hl=en&amp;q=https://www.lw.com/en/people/keith-halverstam&amp;source=gmail&amp;ust=1771599101716000&amp;usg=AOvVaw1c3X0wQDg6CCJWSObpfbVv">Keith Halverstam</a>, and <a href="https://www.lw.com/en/people/jenna-cooper" target="_blank" rel="nofollow noopener" data-saferedirecturl="https://www.google.com/url?hl=en&amp;q=https://www.lw.com/en/people/jenna-cooper&amp;source=gmail&amp;ust=1771599101716000&amp;usg=AOvVaw3kjyG0CHtIzOcDhEnu3Yan">Jenna Cooper</a> are Partners at Latham &amp; Watkins LLP. This post is based on a Latham memorandum by Ms. Thompson, Mr. Halverstam, Ms. Cooper, <a href="https://www.lw.com/en/people/charles-ruck" target="_blank" rel="nofollow noopener" data-saferedirecturl="https://www.google.com/url?hl=en&amp;q=https://www.lw.com/en/people/charles-ruck&amp;source=gmail&amp;ust=1771599101716000&amp;usg=AOvVaw2Ib_Hn4HkxVSX_Gg6XagzY">Charles Ruck</a>, <a href="https://www.lw.com/en/people/ryan-maierson" target="_blank" rel="nofollow noopener" data-saferedirecturl="https://www.google.com/url?hl=en&amp;q=https://www.lw.com/en/people/ryan-maierson&amp;source=gmail&amp;ust=1771599101716000&amp;usg=AOvVaw3xL3NvEWVsGNg91oKSL5hr">Ryan Maierson</a>, and <a href="https://www.lw.com/en/people/joel-trotter" target="_blank" rel="nofollow noopener" data-saferedirecturl="https://www.google.com/url?hl=en&amp;q=https://www.lw.com/en/people/joel-trotter&amp;source=gmail&amp;ust=1771599101716000&amp;usg=AOvVaw1d6mhwh7f-00t6d7GprUJl">Joel Trotter</a>.</p>
</div></hgroup><h3>Boards and Committees Sharpen Focus on AI Oversight</h3>
<p>AI has become a regular boardroom topic as its applications proliferate and its evolving capabilities pervade daily life. Boards are formalizing AI oversight and signaling that AI is integral to long-term strategy. Nearly half of Fortune 100 company boards have delegated AI oversight to a specific committee, such as the audit or governance committee. Committee responsibilities for AI oversight include the review of AI strategy, deployment, and risks. Boards face a fundamental question of who will own AI governance and the risks and opportunities it poses for the enterprise. Boards are tasking specific directors with oversight of AI-related matters and adding directors with AI expertise to facilitate board-level monitoring and oversight. <a href="https://corpgov.law.harvard.edu/2026/02/23/recent-developments-for-directors-7/#more-179348" class="more-link"><span aria-label="Continue reading Recent Developments for Directors">(more&hellip;)</span></a></p>
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