How trends can shape board oversight of rapidly evolving technologies
Governance Lens articles are designed to offer directors timely and succinct overviews of issues currently shaping the business landscape. This edition considers how boards can strengthen oversight of emerging tech innovations. Such a focus is timely, a recent Deloitte Global survey of 739 directors and C-suite executives finds this area of governance is both a top strategic priority and recurring challenge for organizational resilience.
As discussed in Deloitte’s Tech Trends 2026, risk and opportunity continue to emerge in tandem, this time through artificial intelligence (AI), agentic systems, and quantum computing. For directors, that can mean overseeing strategies that are still taking shape and responding to developments that surface between regularly scheduled board meetings.
Keeping technology decisions anchored to the organization's purpose can help navigate these issues. If not grounded in strategy, businesses can end up “chasing” the technology, missing the opportunity, and eroding trust in their brand.
It’s worth considering what has not changed, even as boards build the proverbial aircraft mid-flight. The discipline of governance still matters. In that vein, an AI governance roadmap can bring order to the unfamiliar, rooting discussions on the emerging technology within a framework of strong governance. Such approaches could help in setting realistic milestones, clarifying decision rights, and establishing success criteria. Where appropriate, boards might consider drawing inspiration from earlier playbooks in areas like cybersecurity or the cloud.
The quickening pace of tech developments may indicate a need to periodically recalibrate existing oversight processes. In some cases, emerging innovations could blur decision rights and complicate how accountability is defined and applied. Examples of this include the prospect of “silicon-based workforce” and efforts to become AI-native organizations. Focused updates can add value via fiduciary stewardship and oversight of asset protection.
Boards wanting to discuss technology's impact on oversight should consider these questions:
- Does the board have an understanding of how developments chronicled by Tech Trends 2026 might impact the enterprise's short- and long-term strategy?
- What metrics does management use to track advanced technology adoption and ROI? How do executives distinguish “pilot activity” from measurable business outcomes?
- Does the average level of tech fluency across directors align with the scope of the board’s technology oversight?
Kirsten Rhodes
Caroline Davis Schoenecker
About this publication
This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional adviser. Deloitte shall not be responsible for any loss sustained by any person who relies on this publication.