The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Thu, 09 Apr 2026 11:32:53 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png US AI Oversight Through Three Lenses: Investor Expectations, the S&P 100 and Company-Specific Analysis – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 US AI Oversight Through Three Lenses: Investor Expectations, the S&P 100 and Company-Specific Analysis https://corpgov.law.harvard.edu/2026/03/11/us-ai-oversight-through-three-lenses-investor-expectations-the-sp-100-and-company-specific-analysis/?utm_source=rss&utm_medium=rss&utm_campaign=us-ai-oversight-through-three-lenses-investor-expectations-the-sp-100-and-company-specific-analysis https://corpgov.law.harvard.edu/2026/03/11/us-ai-oversight-through-three-lenses-investor-expectations-the-sp-100-and-company-specific-analysis/#respond Wed, 11 Mar 2026 11:32:34 +0000 https://corpgov.law.harvard.edu/?p=179668?d=20260310154952EDT Posted by Sarah Wenger, Glass Lewis, on Wednesday, March 11, 2026
Editor's Note:

Sarah Wenger is the Lead Analyst of Policy and Content at Glass Lewis. This post is based on her Glass Lewis memorandum.

Key Takeaways

  • U.S. investors increasingly expect board-level oversight and disclosure of AI governance, with most favoring formalized oversight structures and transparent reporting.
  • Among S&P 100 companies, just over half disclose board-level AI oversight and fewer than one-third disclose both oversight and a formal AI policy, which may reflect uneven governance practices amid limited regulatory guidance.
  • Company approaches to AI governance can vary significantly, as shown by the differing approaches from Meta, Citigroup and Lockheed Martin.
  • AI-related risks, including bias, copyright infringement, cybersecurity threats, fraud, and reputational harm, are increasing in frequency and materiality, prompting heightened investor scrutiny and shareholder proposals.
  • In the absence of comprehensive regulatory guardrails, evolving SEC recommendations and shareholder expectations are likely to drive more robust AI governance frameworks and enhanced disclosure practices in upcoming proxy seasons.

(more…)

]]> https://corpgov.law.harvard.edu/2026/03/11/us-ai-oversight-through-three-lenses-investor-expectations-the-sp-100-and-company-specific-analysis/feed/ 0