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. Mon, 14 Sep 2026 11:32:12 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.10 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Board Oversight of AI Transformation – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Board Oversight of AI Transformation https://corpgov.law.harvard.edu/2026/09/14/board-oversight-of-ai-transformation/?utm_source=rss&utm_medium=rss&utm_campaign=board-oversight-of-ai-transformation https://corpgov.law.harvard.edu/2026/09/14/board-oversight-of-ai-transformation/#respond Mon, 14 Sep 2026 11:32:12 +0000 https://corpgov.law.harvard.edu/?p=183573?d=20260911144345EDT Posted by Dan Priest, Jenn Kosar, and Barbara Berlin, PricewaterhouseCoopers LLP, on Monday, September 14, 2026
Editor's Note:

Dan Priest is a Chief AI Officer, Jenn Kosar is an AI Assurance Leader, and Barbara Berlin is a Managing Director at PricewaterhouseCoopers LLP. This post is based on their PwC memorandum.

Introduction

Since the launch of ChatGPT in late 2022, AI has rapidly evolved from a breakthrough technology into a core driver of business transformation. The pace of change has been rapid, and companies are now moving beyond experimentation to redesign how work gets done across products and services, decision-making, operations, and the workforce itself. As with other major technology shifts, the long-term impact will depend less on the tools themselves and more on how efficiently companies redesign the business around them.

A company’s success with AI will likely depend on clear strategic choices, disciplined investment, workforce and operating model change, and the ability to scale adoption for competitive advantage. It will also depend on building trust through effective risk management, strong governance, and responsible use.

As technology advances and becomes more accessible, companies face dynamic and evolving transformation. AI strategies may need to adapt over time, requiring ongoing reassessment of priorities and investments. History shows that we often misjudge technological change, overestimating short-term breakthroughs while overlooking its deeper, long-term impact. AI is no exception.

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