{"id":31023,"date":"2026-11-04T03:55:38","date_gmt":"2026-11-04T02:55:38","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=31023"},"modified":"2026-11-04T09:53:34","modified_gmt":"2026-11-04T08:53:34","slug":"ai-governance-the-end-of-the-honeymoon-period","status":"publish","type":"post","link":"https:\/\/uat.labrador-transparency.com\/en\/blog\/ai-governance-the-end-of-the-honeymoon-period\/","title":{"rendered":"AI Governance The End of the Honeymoon Period"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31023\" class=\"elementor elementor-31023\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c1e8cd6 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"7c1e8cd6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4a6b444 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"4a6b444\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-239285e elementor-widget elementor-widget-text-editor\" data-id=\"239285e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Rather than treating AI as a standalone technology risk, shareholders increasingly examine <strong>how boards govern AI capital expenditure, training-data sourcing, data-center environmental impact, and shareholder-rights frameworks<\/strong> \u2014 a conversation that has moved beyond abstract \u201cresponsible AI\u201d principles toward concrete questions of capital allocation, data governance, and board accountability.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71cac68 elementor-widget elementor-widget-text-editor\" data-id=\"71cac68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">There is <strong>little consensus on precisely how AI oversight should be structured<\/strong>. AI-related shareholder proposals on governance, transparency, and risk management have increased steadily since 2022\u00b9, but have attracted only limited support \u2014 reflecting investor preference for board-level oversight and engagement over prescriptive, one-size-fits-all resolutions.<\/p><p data-pm-slice=\"1 1 []\">Nonetheless, <strong>boards are expected to show, not simply assert<\/strong>, that AI is being managed responsibly. Generic commitments to \u201cresponsible AI\u201d are no longer sufficient. Boards are expected to point to specific structures \u2014 defined ownership, escalation protocols, incident response, periodic review \u2014 treating AI oversight the way they treat cyber and climate oversight.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-504dcc6 elementor-widget elementor-widget-text-editor\" data-id=\"504dcc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.conference-board.org\/signin\/?action=signin&amp;reflink=https:\/\/www.conference-board.org\/pdfdownload.cfm?masterProductID=86939\" target=\"_blank\" rel=\"noopener\">\u00b9The Conference Board, 2026 Proxy Season Preview, with ESG data analytics firm ESGAUGE<\/a>, Russell Reynolds Associates, and Rutgers Center for Corporate Law and Governance, February 2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-016f4bb elementor-widget elementor-widget-heading\" data-id=\"016f4bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Companies are Currently Addressing AI Governance <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d128ae9 elementor-widget elementor-widget-text-editor\" data-id=\"d128ae9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">AI is <strong>increasingly treated similarly to other specific areas of risks<\/strong> such as sustainability, cybersecurity, etc., and <strong>integrated in the companies\u2019 existing risk management structure<\/strong>, assigning the risk oversight to a specific committee and describing how AI oversight is embedded in ERM processes. Boards are also building competence on the matter as \u201cnew technology\u201d, or \u201cAI\u201d skills, are becoming a common occurrence in director skills matrices.<\/p><p data-pm-slice=\"1 1 []\">This reflects a<strong> shift toward more precise, expert-driven oversight<\/strong>: boards are moving away from narrow technical AI credentials toward directors with strong operating judgment who can ask informed, cross-cutting questions, supported by management briefings and outside experts.<\/p><p data-pm-slice=\"1 1 []\">Yet <strong>formalized oversight is far from universal, and disclosure remains imprecise<\/strong>. Companies <strong>rarely define what \u201cAI expertise\u201d or \u201cNew technology expertise\u201d means<\/strong> for director skills, and when they do, it can range from completion of a basic AI certification to having developed and rolled out AI in an organization. <strong>Board education is also a clear gap<\/strong>, with only 11% of Fortune 100 companies describing education and training efforts on the topic.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-027e4c6 e-con-full e-ecs-flex e-flex e-con e-child\" data-id=\"027e4c6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d10662c elementor-widget elementor-widget-text-editor\" data-id=\"d10662c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.ey.com\/content\/dam\/ey-unified-site\/ey-com\/en-us\/campaigns\/board-matters\/documents\/ey-cbm-cyber-and-ai-oversight-disclosures-2025-3.pdf\">Insight from EY\u2019s \u201cCyber and AI oversight disclosures: what companies shared in 2025\u201d<\/a><\/p><p>Among Fortune 100 companies:<\/p><ul><li>48% cited AI risk as part of the board\u2019s oversight of risk \u2014 triple the 16% that did in 2024<\/li><li>11% describe Board-level education and training efforts, vs 8% in 2024<\/li><li>40% disclosed that at least one board-level committee was charged with oversight of AI matters, a big jump from the 11% that did so in 2024<\/li><li>15% include AI as an area of expertise sought on the board<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a28ddeb elementor-widget elementor-widget-heading\" data-id=\"a28ddeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Best Practices and Examples <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0942811 elementor-widget elementor-widget-text-editor\" data-id=\"0942811\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">When thinking about what to disclose regarding AI, we recommend that companies consider two questions:<\/p><ul><li data-pm-slice=\"1 1 []\">How to demonstrate the board is equipped to oversee AI?<\/li><li data-pm-slice=\"1 1 []\">How does that oversight happen in practice?<\/li><\/ul><p><br \/>Under investor pressure, generic statements are being replaced by expectations of demonstrated competence and mapped accountability. Where AI is critical to strategy, the board may hold management accountable for AI outcomes through compensation incentive programs as evidenced in recent CD&amp;A disclosure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca399cc elementor-widget elementor-widget-heading\" data-id=\"ca399cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Demonstrating the Board is Equipped to Oversee AI <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b90fa13 elementor-widget elementor-widget-text-editor\" data-id=\"b90fa13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A board that simply claims AI expertise, without specifying what that means, gives investors no basis to judge whether directors can meaningfully challenge management on AI strategy and risk. Companies should <strong>identify which director is positioned to lead AI oversight, describe the depth of that expertise \u2013 in the skills matrix and director&#8217;s biography<\/strong> \u2013 <strong>and show how the board is trained<\/strong> on the topic.<\/p><p><a href=\"https:\/\/s205.q4cdn.com\/916135447\/files\/doc_financials\/2025\/ar\/NOW-2026-Proxy-Statement-bookmarked.pdf#page=17\">ServiceNow p. 13<\/a> and <a href=\"https:\/\/www.lockheedmartin.com\/content\/dam\/lockheed-martin\/eo\/documents\/annual-reports\/2026-proxy-statement.pdf#page=23\">Lockheed Martin p. 18<\/a> \u2013 Both companies explicitly include AI in broader \u201ctech\u201d skills and define what those entail. Additionally, they disclose other skills that relate to AI without being explicitly linking it to the topic, such as \u201cemerging technologies\u201d for ServiceNow or \u201cFuture Focused.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3566dc1 elementor-widget elementor-widget-image\" data-id=\"3566dc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"544\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Strategic-1024x696.png\" class=\"attachment-large size-large wp-image-31030\" alt=\"Strategic\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Strategic-1024x696.png 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Strategic-300x204.png 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Strategic-768x522.png 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Strategic.png 1052w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3829ba5 elementor-widget elementor-widget-text-editor\" data-id=\"3829ba5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/s205.q4cdn.com\/626266368\/files\/doc_financials\/2026\/ar\/Salesforce-FY26-Proxy-Statement.pdf#page=33\" target=\"_blank\" rel=\"noopener\">Salesforce p. 23 and 30<\/a> \u2013 The company includes several technology-related skills, including one explicitly named \u201cAI, cloud or emerging technology\u201d, integrating AI in a larger frame which can later be used for similar technologies. Additionally, the company explicitly describes AI-related expertise and qualifications in several of its directors\u2019 biographies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc79dd elementor-widget elementor-widget-image\" data-id=\"7fc79dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"729\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/David-Kirk.png\" class=\"attachment-large size-large wp-image-31032\" alt=\"David Kirk\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/David-Kirk.png 891w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/David-Kirk-300x273.png 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/David-Kirk-768x700.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f648fee elementor-widget elementor-widget-text-editor\" data-id=\"f648fee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\"><a href=\"https:\/\/s201.q4cdn.com\/280976757\/files\/doc_financials\/2026\/ar\/MetLife-Proxy-Statement.pdf#page=34\" target=\"_blank\" rel=\"noopener\">MetLife p. 32<\/a> \u2013 The company includes AI among the themes directors received training on, disclosing they received \u201cpresentations from management and outside experts\u201d and \u201cother educational reference materials\u201d on\u00a0the\u00a0topic.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e18adf3 elementor-widget elementor-widget-image\" data-id=\"e18adf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"334\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Continuing-Director-Education-1024x427.webp\" class=\"attachment-large size-large wp-image-31034\" alt=\"Continuing Director Education\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Continuing-Director-Education-1024x427.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Continuing-Director-Education-300x125.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Continuing-Director-Education-768x320.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Continuing-Director-Education.webp 1197w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a798244 elementor-widget elementor-widget-text-editor\" data-id=\"a798244\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\"><a href=\"https:\/\/www.adobe.com\/cc-shared\/assets\/investor-relations\/pdfs\/adbe-2026-proxy.pdf\">Adobe p. 19<\/a> <a href=\"https:\/\/www.adobe.com\/cc-shared\/assets\/investor-relations\/pdfs\/adbe-2026-proxy.pdf#page=30\">and 23<\/a> \u2013 The company includes an explicit \u201cAI\u201d skill alongside a broader \u201ctechnologist\u201d skill in the skills matrix and describes precisely what each entails. AI is mentioned in 8 of the directors\u2019 biographies (out of 11), consistent with the 8 that possess the \u201cAI Experience\u201d skill disclosed in the skills matrix, providing more details on the specific experience relevant directors had and how those are helpful to Adobe.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-514f29c elementor-widget elementor-widget-image\" data-id=\"514f29c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"772\" height=\"516\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Shantanu-Narayen.webp\" class=\"attachment-large size-large wp-image-31036\" alt=\"Shantanu Narayen\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Shantanu-Narayen.webp 772w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Shantanu-Narayen-300x201.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Shantanu-Narayen-768x513.webp 768w\" sizes=\"(max-width: 772px) 100vw, 772px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45a5962 elementor-widget elementor-widget-text-editor\" data-id=\"45a5962\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\"><a href=\"https:\/\/assets.equifax.com\/assets\/corp\/2026-Proxy-Statement.pdf#page=38\">Equifax p. 36<\/a> <a href=\"https:\/\/assets.equifax.com\/assets\/corp\/2026-Proxy-Statement.pdf#page=52\">and 50 <\/a>\u2013 The company includes broader technology-related skills in its matrix but details AI-specific expertise in several of its directors\u2019 biographies. The company describes both the related experiences of the relevant directors and how those experiences relate to the skills they are attributed. Additionally, AI is mentioned in the \u201cperiodic updates\u201d directors receive from management or third parties \u201cas appropriate\u201d. It should be noted that more extensive details on directors\u2019 education on the topic are available in their AI oversight section (see p. 56).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4264e5a elementor-widget elementor-widget-image\" data-id=\"4264e5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"666\" height=\"804\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Scott-McGregor.webp\" class=\"attachment-large size-large wp-image-31038\" alt=\"Scott McGregor\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Scott-McGregor.webp 666w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Scott-McGregor-249x300.webp 249w\" sizes=\"(max-width: 666px) 100vw, 666px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b5bcdb elementor-widget elementor-widget-image\" data-id=\"7b5bcdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"289\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Director-Orientation-1024x370.webp\" class=\"attachment-large size-large wp-image-31040\" alt=\"Director Orientation\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Director-Orientation-1024x370.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Director-Orientation-300x108.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Director-Orientation-768x277.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Director-Orientation.webp 1132w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8135f1 elementor-widget elementor-widget-heading\" data-id=\"e8135f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Showing effective oversight of AI <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ea8144 elementor-widget elementor-widget-text-editor\" data-id=\"5ea8144\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Stating that \u201cthe board oversees AI\u201d is no longer sufficient, because it does not tell investors whether risk is actually being managed or who is accountable if it is. Disclosure should <strong>specify where accountability sits<\/strong> \u2014 full board, committee, and management \u2014 and <strong>how responsibility is divided among committees<\/strong>. It should <strong>describe how and how often oversight occurs and connect the board&#8217;s role to management-level governance<\/strong> and the ERM framework, so investors can see AI is managed with the same rigor as other material risks.<\/p><p><a href=\"https:\/\/s205.q4cdn.com\/626266368\/files\/doc_financials\/2026\/ar\/Salesforce-FY26-Proxy-Statement.pdf#page=28\">Salesforce p. 18<\/a> \u2013 The company clearly describes the breakdown of responsibilities among committees and how management oversees AI, including a management-level committee, and related principles and policy, with a link to the website for more information.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f24b4b6 elementor-widget elementor-widget-image\" data-id=\"f24b4b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"804\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Responsible-Agentic-AI-Risk.webp\" class=\"attachment-large size-large wp-image-31042\" alt=\"Responsible Agentic AI Risk\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Responsible-Agentic-AI-Risk.webp 865w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Responsible-Agentic-AI-Risk-150x150.webp 150w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Responsible-Agentic-AI-Risk-768x772.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c4ee7 elementor-widget elementor-widget-text-editor\" data-id=\"e9c4ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/s205.q4cdn.com\/916135447\/files\/doc_financials\/2025\/ar\/NOW-2026-Proxy-Statement-bookmarked.pdf#page=38\">ServiceNow p. 34<\/a> \u2013 The company has a full page dedicated to AI oversight in the Board Oversight section. The section describes board-level oversight with committees involved, what is the focus of AI governance and oversight is carried out, and how the board is trained on the topic. A \u201cHighlights\u201d sub-section describes the company\u2019s policies and standards on the matter, and the infographic shows the overall oversight structure, from full board to management and employees.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8f234c elementor-widget elementor-widget-image\" data-id=\"d8f234c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"891\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/AI-Governance-Oversight.webp\" class=\"attachment-large size-large wp-image-31044\" alt=\"AI Governance Oversight\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/AI-Governance-Oversight.webp 706w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/AI-Governance-Oversight-238x300.webp 238w\" sizes=\"(max-width: 706px) 100vw, 706px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fe4cff elementor-widget elementor-widget-text-editor\" data-id=\"8fe4cff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/d18rn0p25nwr6d.cloudfront.net\/CIK-0001327811\/679bcf3b-241f-4f66-b9ed-ee27c1be9aee.pdf#page=48\">Workday p. 41 and 52\/53<\/a> \u2013 The company provides a fulsome disclosure with AI included in the general \u201cRisk Oversight\u201d infographic p. 41, alongside a small paragraph p. 42, as part of the specific risk focus, describing the key elements (education, committees\u2019 specific responsibilities). Additionally, a full 2 pages section is included on Responsible AI. This section provides more details on AI governance, including policies and framework and an infographic showing the oversight chain from full board to employee-level.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c9d183 elementor-widget elementor-widget-image\" data-id=\"7c9d183\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"645\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Risk-Oversight-by-Our-Board-of-Directors.webp\" class=\"attachment-large size-large wp-image-31046\" alt=\"Risk Oversight by Our Board of Directors\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Risk-Oversight-by-Our-Board-of-Directors.webp 954w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Risk-Oversight-by-Our-Board-of-Directors-300x242.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Risk-Oversight-by-Our-Board-of-Directors-768x619.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deb5d92 elementor-widget elementor-widget-image\" data-id=\"deb5d92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"183\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-Oversight-of-AI-2.webp\" class=\"attachment-large size-large wp-image-31048\" alt=\"Board Oversight of AI 2\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-Oversight-of-AI-2.webp 887w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-Oversight-of-AI-2-300x69.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-Oversight-of-AI-2-768x176.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51a50b8 elementor-widget elementor-widget-image\" data-id=\"51a50b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"752\" height=\"773\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/RAI-Oversight-and-Governance.webp\" class=\"attachment-large size-large wp-image-31050\" alt=\"RAI Oversight and Governance\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/RAI-Oversight-and-Governance.webp 752w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/RAI-Oversight-and-Governance-292x300.webp 292w\" sizes=\"(max-width: 752px) 100vw, 752px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a08ff4 elementor-widget elementor-widget-text-editor\" data-id=\"2a08ff4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/assets.equifax.com\/assets\/corp\/2026-Proxy-Statement.pdf#page=57\">Equifax p. 55\/56<\/a> \u2013 The company includes an extensive disclosure on AI at the beginning of their proxy statement, covering their AI strategy. Additionally, a standalone 3 pages section on Responsible AI and governance follows the risk oversight section. This section describes board oversight in a callout box, focused on board education on the topic, and provides details on AI integration in the risks management processes of the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e845bdc elementor-widget elementor-widget-image\" data-id=\"e845bdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"873\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Responsible-AI-at-Equifax.webp\" class=\"attachment-large size-large wp-image-31052\" alt=\"Responsible AI at Equifax\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Responsible-AI-at-Equifax.webp 804w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Responsible-AI-at-Equifax-275x300.webp 275w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Responsible-AI-at-Equifax-768x838.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28c1f0f elementor-widget elementor-widget-text-editor\" data-id=\"28c1f0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.allstatecorporation.com\/resources\/allstate\/attachments\/annual-report\/allstate-year-end-report-combo-2025.pdf#page=42\">Allstate p. 40\/41<\/a> \u2013 The company includes a dedicated subsection under the Oversight section. The section includes highlights of 2025 focus, and a clear infographic describing governance across the board, its committees and management. It also includes an interesting short graphic depiction regarding AI risk management processes.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00e6c26 elementor-widget elementor-widget-image\" data-id=\"00e6c26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"708\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/AI-Governance-Oversight-2.webp\" class=\"attachment-large size-large wp-image-31054\" alt=\"AI Governance Oversight 2\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/AI-Governance-Oversight-2.webp 874w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/AI-Governance-Oversight-2-300x266.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/AI-Governance-Oversight-2-768x680.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1428c04 elementor-widget elementor-widget-image\" data-id=\"1428c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"371\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Risk-Management-Embedded-into-Development-Deployment-and-Use-of-AI.webp\" class=\"attachment-large size-large wp-image-31056\" alt=\"Risk Management Embedded into Development Deployment and Use of AI\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Risk-Management-Embedded-into-Development-Deployment-and-Use-of-AI.webp 868w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Risk-Management-Embedded-into-Development-Deployment-and-Use-of-AI-300x139.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Risk-Management-Embedded-into-Development-Deployment-and-Use-of-AI-768x356.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4507d77 elementor-widget elementor-widget-text-editor\" data-id=\"4507d77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/cognizant.q4cdn.com\/123993165\/files\/doc_financials\/2025\/ar\/ctsh2026_proxy_final.pdf#page=35\" target=\"_blank\" rel=\"noopener\">Cognizant p. 33 and p. 36\/37<\/a> \u2013 The company includes an extensive highlight on AI oversight with precise information on the breakdown of responsibilities among the board and its committees, board education on the matter, and precisions on management\u2019s framework and processes to govern AI. Interestingly, the company goes beyond its own processes and briefly addresses third-party AI risk management (including client). Additionally, AI is mentioned as the focus of 2025 key changes in committees charters and\u00a0responsibilities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa063c elementor-widget elementor-widget-image\" data-id=\"9fa063c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"177\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Committee-charters-and-composition-changes-1024x226.webp\" class=\"attachment-large size-large wp-image-31061\" alt=\"Committee charters and composition changes\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Committee-charters-and-composition-changes-1024x226.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Committee-charters-and-composition-changes-300x66.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Committee-charters-and-composition-changes-768x169.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Committee-charters-and-composition-changes.webp 1230w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff6733c elementor-widget elementor-widget-image\" data-id=\"ff6733c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"566\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-oversight-of-AI-1024x725.webp\" class=\"attachment-large size-large wp-image-31063\" alt=\"Board oversight of AI\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-oversight-of-AI-1024x725.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-oversight-of-AI-300x213.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-oversight-of-AI-768x544.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-oversight-of-AI.webp 1036w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b448b64 elementor-widget elementor-widget-image\" data-id=\"b448b64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"734\" height=\"888\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Managements-role-in-AI-governance.webp\" class=\"attachment-large size-large wp-image-31065\" alt=\"Managements role in AI governance\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Managements-role-in-AI-governance.webp 734w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Managements-role-in-AI-governance-248x300.webp 248w\" sizes=\"(max-width: 734px) 100vw, 734px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-245cbbd elementor-widget elementor-widget-text-editor\" data-id=\"245cbbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.lockheedmartin.com\/content\/dam\/lockheed-martin\/eo\/documents\/annual-reports\/2026-proxy-statement.pdf#page=18\" target=\"_blank\" rel=\"noopener\">Lockheed Martin p. 13<\/a> \u2013 AI is mentioned in the general board oversight infographic on p. 11, and the company provides more details in an AI focus alongside the other risks in focus. This section is clear, addressing in a concise manner the responsibilities of the board and the committees, the ties with the ERM process, and the policies governing AI in the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c459d69 elementor-widget elementor-widget-image\" data-id=\"c459d69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"325\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Ethical-governable-artificial-intelligence-development-and-deployment-1024x416.webp\" class=\"attachment-large size-large wp-image-31067\" alt=\"Ethical governable artificial intelligence development and deployment\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Ethical-governable-artificial-intelligence-development-and-deployment-1024x416.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Ethical-governable-artificial-intelligence-development-and-deployment-300x122.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Ethical-governable-artificial-intelligence-development-and-deployment-768x312.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Ethical-governable-artificial-intelligence-development-and-deployment.webp 1192w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8115d44 elementor-widget elementor-widget-text-editor\" data-id=\"8115d44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/investors.intuit.com\/sec-filings\/all-sec-filings\/content\/0000896878-25-000061\/0000896878-25-000061.pdf#page=18\" target=\"_blank\" rel=\"noopener\">Intuit p. 13<\/a> \u2013 The company includes AI governance in the Key areas of oversight, first presenting the Responsible AI principles of the company and presenting the board and management\u2019s role and responsibilities, down to employees level.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b1e699 elementor-widget elementor-widget-image\" data-id=\"8b1e699\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"476\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-of-Directors-and-Audit-and-Risk-Committee-1024x609.webp\" class=\"attachment-large size-large wp-image-31069\" alt=\"Board of Directors and Audit and Risk Committee\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-of-Directors-and-Audit-and-Risk-Committee-1024x609.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-of-Directors-and-Audit-and-Risk-Committee-300x178.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-of-Directors-and-Audit-and-Risk-Committee-768x456.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Board-of-Directors-and-Audit-and-Risk-Committee.webp 1203w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78175b8 elementor-widget elementor-widget-heading\" data-id=\"78175b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Focus on AI in Executive Compensation <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c620bd elementor-widget elementor-widget-text-editor\" data-id=\"2c620bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For companies where AI is particularly material or integrated in the strategy, some are beginning to <strong>link AI outcomes to executive compensation<\/strong>. Doing so signals genuine board conviction and reassures investors that <strong>management is accountable for delivering the returns expected from significant AI investment<\/strong>.<\/p><p><a href=\"https:\/\/s205.q4cdn.com\/626266368\/files\/doc_financials\/2026\/ar\/Salesforce-FY26-Proxy-Statement.pdf#page=47\" target=\"_blank\" rel=\"noopener\">Salesforce p. 37<\/a> \u2013 The company highlight changes brought to Executive compensation in 2025, including a new metric in the long-term incentive (Performance-Based Stock Options) to tie it to the company\u2019s AI strategy. AI-related performance is also extensively addressed throughout the CD&amp;A.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d751c31 elementor-widget elementor-widget-image\" data-id=\"d751c31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"543\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/A-Letter-from-Our-Compensation-Committee-1024x695.webp\" class=\"attachment-large size-large wp-image-31071\" alt=\"A Letter from Our Compensation Committee\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/A-Letter-from-Our-Compensation-Committee-1024x695.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/A-Letter-from-Our-Compensation-Committee-300x204.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/A-Letter-from-Our-Compensation-Committee-768x521.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/A-Letter-from-Our-Compensation-Committee.webp 1112w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d3e674 elementor-widget elementor-widget-image\" data-id=\"9d3e674\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"89\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Incorporated-a-new-Margin-growth-metric-1024x114.webp\" class=\"attachment-large size-large wp-image-31073\" alt=\"Incorporated a new Margin growth metric\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Incorporated-a-new-Margin-growth-metric-1024x114.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Incorporated-a-new-Margin-growth-metric-300x33.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Incorporated-a-new-Margin-growth-metric-768x85.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Incorporated-a-new-Margin-growth-metric.webp 1433w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73161de elementor-widget elementor-widget-text-editor\" data-id=\"73161de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/assets.equifax.com\/assets\/corp\/2026-Proxy-Statement.pdf#page=65\" target=\"_blank\" rel=\"noopener\">Equifax p. 63 and 79 <\/a>\u2013 The company mentions AI as part of the Individual Non-Financial Strategic Goals, and each NEO scorecard mentions AI-related achievements during the year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23afda0 elementor-widget elementor-widget-image\" data-id=\"23afda0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"415\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Annual-Incentive-Plan-Opportunity-1024x531.webp\" class=\"attachment-large size-large wp-image-31075\" alt=\"Annual Incentive Plan Opportunity\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Annual-Incentive-Plan-Opportunity-1024x531.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Annual-Incentive-Plan-Opportunity-300x156.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Annual-Incentive-Plan-Opportunity-768x399.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/Annual-Incentive-Plan-Opportunity.webp 1191w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f48d11b elementor-widget elementor-widget-image\" data-id=\"f48d11b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"575\" src=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/John-Gamble-1024x736.webp\" class=\"attachment-large size-large wp-image-31077\" alt=\"John Gamble\" srcset=\"https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/John-Gamble-1024x736.webp 1024w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/John-Gamble-300x216.webp 300w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/John-Gamble-768x552.webp 768w, https:\/\/uat.labrador-transparency.com\/wp-content\/uploads\/2026\/11\/John-Gamble.webp 1074w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e407d4d elementor-widget elementor-widget-heading\" data-id=\"e407d4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Citations <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5781f31 elementor-widget elementor-widget-text-editor\" data-id=\"5781f31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/www.glasslewis.com\/article\/a-look-at-2026-big-tech-shareholder-proposals\" target=\"_blank\" rel=\"noopener\">Glass Lewis, A Look at 2026 Big Tech Shareholder Proposals, July 7, 2026<\/a><\/li><li><a href=\"https:\/\/corpgov.law.harvard.edu\/2026\/04\/19\/key-considerations-for-the-2026-annual-reporting-and-proxy-season-proxy-statements\/\" target=\"_blank\" rel=\"noopener\">Harvard Law School Forum on Corporate Governance, Key Considerations for the 2026 Annual Reporting and Proxy Season: Proxy Statements, Maia Gez, Scott Levi, and Danielle Herrick, White &amp; Case, April 19, 2026<\/a><\/li><li><a href=\"https:\/\/www.daeryunlaw.com\/us\/practices\/detail\/ai-washing\" target=\"_blank\" rel=\"noopener\">SJKP Law Firm, AI Washing: SEC, FTC, and Litigation Risks for Companies, 17 June, 2026<\/a><\/li><li><a href=\"https:\/\/www.diligent.com\/resources\/blog\/proxy-season-2026\" target=\"_blank\" rel=\"noopener\">Diligent, Proxy Season 2026: Five things every board should be ready for, Dottie Schindlinger, April 13, 2026<\/a><\/li><li><a href=\"http:\/\/harvard%20law%20school%20forum%20on%20corporate%20governance,%20top%205%20corporate%20governance%20priorities%20for%202026,%20matteo%20tonello,%20the%20conference%20board,%20april%207,%202026\/\" target=\"_blank\" rel=\"noopener\" data-wplink-url-error=\"true\">Harvard Law School Forum on Corporate Governance, Top 5 Corporate Governance Priorities for 2026, Matteo Tonello, The Conference Board, April 7, 2026<\/a><\/li><li><a href=\"https:\/\/corpgov.law.harvard.edu\/2026\/03\/11\/us-ai-oversight-through-three-lenses-investor-expectations-the-sp-100-and-company-specific-analysis\/\" target=\"_blank\" rel=\"noopener\">Harvard Law School Forum on Corporate Governance, US AI Oversight Through Three Lenses: Investor Expectations, the S&amp;P 100 and Company-Specific Analysis, Sarah Wenger, Glass Lewis, March 11, 2026<\/a><\/li><li><a href=\"https:\/\/www.conference-board.org\/pdfdownload.cfm?masterProductID=86939\" target=\"_blank\" rel=\"noopener\">The Conference Board, with ESG data analytics firm ESGAUGE and in collaboration with Russell Reynolds Associates, and Rutgers Center for Corporate Law and Governance, 2026 Proxy Season Preview, Ariane Marchis-Mouren and Brian Capbell, March 2, 2026<\/a><\/li><li><a href=\"https:\/\/7114621.fs1.hubspotusercontent-na1.net\/hubfs\/7114621\/Proxy%20Season%20Previews\/North%20America%202026%20Proxy%20Season%20Preview.pdf\">Glass Lewis, Proxy Season Preview &#8211; United States and Canada, March 2026<\/a><\/li><li><a href=\"https:\/\/www.weil.com\/-\/media\/mailings\/2026\/q1\/looking-to-the-2026-proxy-seasonkey-corporate-governance-engagement-disclosure-and-annual-meeting-to.pdf?rev=974a1472117f498e8e25f2b6d235270e\" target=\"_blank\" rel=\"noopener\">Weil, Gotshal &amp; Manges, Governance Alert: Looking to the 2026 Proxy Season: Key Corporate Governance, Engagement, Disclosure and Annual Meeting Topics, February 5, 2026<\/a><\/li><li><a href=\"https:\/\/www.ey.com\/content\/dam\/ey-unified-site\/ey-com\/en-us\/campaigns\/board-matters\/documents\/ey-cbm-how-boards-can-lead-in-a-world-remade-by-ai.pdf\" target=\"_blank\" rel=\"noopener\">EY Center for Board Matters, How boards can lead in a world remade by AI, January 2026<\/a><\/li><li><a href=\"https:\/\/www.ey.com\/content\/dam\/ey-unified-site\/ey-com\/en-us\/campaigns\/board-matters\/documents\/ey-cbm-cyber-and-ai-oversight-disclosures-2025-3.pdf\" target=\"_blank\" rel=\"noopener\">EY Center for Board Matters, Cyber and AI oversight disclosures: what companies shared in 2025, October 2025<\/a><\/li><li><a href=\"https:\/\/resources.glasslewis.com\/hubfs\/2025%20Guidelines\/2025%20Shareholder%20Proposals%20&amp;%20ESG%20Benchmark%20Policy%20Guidelines.pdf\" target=\"_blank\" rel=\"noopener\">Glass Lewis, 2025 Benchmark Policy Guidelines, December 2024<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>AI is no longer confined to IT or innovation committees; it is increasingly a company-wide strategic matter intersecting with capital allocation, data governance, cybersecurity, human capital, and enterprise risk. Consequently, board-level oversight and disclosure of AI governance is top-of-mind for issuers and investors in 2026, as companies balance innovation with responsible integration amid the continued absence of a single, comprehensive U.S. regulatory framework.<\/p>\n","protected":false},"author":35,"featured_media":31025,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[64],"tags":[],"class_list":["post-31023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-proxy-reporting"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AI Governance The End of the Honeymoon Period | Labrador Transparency<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uat.labrador-transparency.com\/en\/blog\/ai-governance-the-end-of-the-honeymoon-period\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AI Governance The End of the Honeymoon Period | Labrador Transparency\" \/>\n<meta property=\"og:description\" content=\"AI is no longer confined to IT or innovation committees; it is increasingly a company-wide strategic matter intersecting with capital allocation, data governance, cybersecurity, human capital, and enterprise risk. 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