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	<title>The Harvard Law School Forum on Corporate Governance</title>
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	<title>AI in Incentive Plans: Opportunity, Risk, and the Role of the Compensation Committee &#8211; The Harvard Law School Forum on Corporate Governance</title>
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		<title>AI in Incentive Plans: Opportunity, Risk, and the Role of the Compensation Committee</title>
		<link>https://corpgov.law.harvard.edu/2026/06/27/ai-in-incentive-plans-opportunity-risk-and-the-role-of-the-compensation-committee/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=ai-in-incentive-plans-opportunity-risk-and-the-role-of-the-compensation-committee</link>
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		<pubDate>Sat, 27 Jun 2026 11:30:45 +0000</pubDate>
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				<category><![CDATA[Practitioner Publications]]></category>
		<category><![CDATA[AI]]></category>
		<category><![CDATA[Artificial intelligence]]></category>
		<category><![CDATA[Compensation committees]]></category>
		<category><![CDATA[Executive Compensation]]></category>
		<category><![CDATA[Incentive Compensation]]></category>
		<category><![CDATA[performance metrics]]></category>

		<guid isPermaLink="false">https://corpgov.law.harvard.edu/?p=182156?d=20260626163629EDT</guid>
		<description><![CDATA[Summary: As AI reshapes business performance, compensation committees face new governance questions around measurement integrity, accountability, and whether existing incentive frameworks still reflect how value is created. AI investment is accelerating across industries, while only a limited number of companies have chosen to reflect it in their incentive frameworks. For many committees, the question is [&#8230;]]]></description>
				<content:encoded><![CDATA[<hgroup><em>Posted by Pat Haggerty, Pearl Meyer & Partners, LLC, on Saturday, June 27, 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://pearlmeyer.com/our-people/patrick-haggerty">Pat Haggerty</a> is a Managing Director at Pearl Meyer &amp; Partners, LLC. This post is based on his Pearl Meyer memorandum.</p>
</div></hgroup><p><em><strong>Summary</strong>: As AI reshapes business performance, compensation committees face new governance questions around measurement integrity, accountability, and whether existing incentive frameworks still reflect how value is created.</em></p>
<p> <a href="https://corpgov.law.harvard.edu/2026/06/27/ai-in-incentive-plans-opportunity-risk-and-the-role-of-the-compensation-committee/#more-182156" class="more-link"><span aria-label="Continue reading AI in Incentive Plans: Opportunity, Risk, and the Role of the Compensation Committee">(more&hellip;)</span></a></p>
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