Management board
Organisational duties, business judgment rule, adequate information and clear responsibilities for AI systems.
View management dutiesWhy AI governance belongs at board level
AI governance is not merely an IT or compliance project. Once AI systems affect business processes, customer decisions, HR processes, risk management or reporting, the organisation needs a clear view of how management and supervisory bodies fulfil their roles.
For banks and insurers, sectoral requirements such as BWG, VAG, DORA and FMA supervision add further layers. For other stock corporations, the core question remains the same: management must create appropriate structures, while the supervisory board must be able to oversee them on the basis of reliable information.
Financial sector as a specialised layer
The existing AI Compliance section remains focused on banks and insurers. This AG Governance layer broadens the perspective to management and supervisory boards across sectors and links into specialised financial-market and AI Act topics.
Four building blocks
Supervisory board
Oversight, reporting, audit committee interfaces and AI-related approval matters.
View oversight perspectiveControls & risk
AI risks belong in existing control, risk and audit processes, not in a parallel structure.
View controls and riskReporting
Evidence, management review, reports and audit trail for corporate body decisions.
View reportingThe practical question
A stock corporation does not need an abstract AI paper. It needs a governance cycle: identify AI systems, assess risks, allocate responsibilities, operate controls, escalate incidents, inform management regularly and document decisions.
The existing pages on the EU AI Act, AI inventory, ISO/IEC 42001, audit readiness and board liability provide the deeper layers.