As AI reshapes the workforce, boards face a governance challenge, says Deloitte Global Survey

New York, NY, USA, 10 November 2026 - As AI reshapes jobs, operating models and organizational culture, many companies are still developing the workforce strategies and governance practices needed to respond. The Deloitte Global Boardroom Program finds that only 16% of respondents say their organizations have an established strategy for addressing the workforce impact of technology transformation, even as AI adoption and investment accelerate.

The research, based on a survey of 806 board members and C-suite executives across 53 countries and in-depth interviews with 15 board chairs and directors, suggests that many organizations continue to treat technology transformation and human capital as separate governance matters. While 51% of respondents say they are incorporating human capital considerations into boardroom discussions around AI and other emerging technologies, nearly half (49%) say those discussions do not happen consistently.

“AI is not just transforming how work gets done. It is driving many organizations to reimagine their entire business models, with wide-ranging implications for skills, careers and workplace cultures,” says Anna Marks, Deloitte Global Chair. “Pairing technology transformation with a talent pool that encompasses the right capabilities is what will help unlock real organizational value. The imperative is, therefore, for boards and management teams to work in a collaborative way to consider technology and talent strategies together, in a cohesive approach. This will help drive a value proposition that reaches far beyond productivity, where both businesses and people can thrive in the long term.”

Board oversight currently centers on productivity

Productivity is the workforce outcome boards discuss most frequently in connection with technology transformation, cited by 42% of respondents. Other considerations rank considerably lower, including attracting and retaining employees (15%), maintaining decision quality and human judgment (10%), employee well-being (9%), and employee trust (6%).

What’s more, nearly half (49%) of those surveyed reported limited or no oversight of how technology-transformation investments are allocated between technology infrastructure and workforce enablement, while only 12% report full oversight with active monitoring and discussion.

Stronger governance may require better information, structures and board knowledge

Nearly half (46%) of respondents are concerned about the quality and sufficiency of the data and insights they receive on human capital strategy amid technology-enabled transformation. Additionally, 38% of respondents lack confidence that current structures and leadership models, including HR and IT functions, are equipped for an AI-enabled workforce. These findings suggest that committee mandates, reporting lines, and board agendas may need to evolve as technology and human capital become increasingly interconnected.

“The governance challenge extends beyond adding workforce metrics to technology updates. Many boards are still adapting their oversight practices to a world in which technology and talent are increasingly inseparable. Boards should assess whether AI is delivering efficiency while also building the capabilities, accountability and trust needed to sustain value as work is redesigned.” says Prof. Dr. Arno Probst, Deloitte Global Boardroom Program leader.

Board knowledge and experience emerged as the most important factor for strengthening oversight, cited by nearly two-thirds (62%) of respondents. Separately, when asked which workforce risks represent the greatest opportunity for strengthened governance, respondents point to skills gaps (54%), a lack of data integrity or misinformation (47%), and the loss of human judgment and critical thinking (40%). As organizations deploy more AI agents and automation, boards will need greater clarity around accountability, workforce readiness, and the safeguards needed to protect human outcomes.

“Lasting transformation happens when the tools and the people using them move together, not on separate tracks. It’s easy to get excited about what’s new. It’s a lot harder to do the real work of winning hearts and minds. Alongside their oversight of technology, boards should be asking management if employees understand how their work is changing, have a voice in shaping change, and are supported by a culture that helps them evolve and grow,” says Lara Abrash, Chair of Deloitte US.