Building an AI governance framework is less a technical project than an exercise in executive assignment: the framework works only when each core function—strategy, risk, data, legal, and technology—has a named owner in the C-suite. The National Association of Corporate Directors' 2025 governance outlook, authored by Emma Pirchalski and Benjamin Herndon, puts the point plainly: every member of the C-suite should be able to articulate the organization's approach to AI governance and understand their role in implementing it, with specific leaders implicated depending on the nature of the AI adoption. This article converts that guidance into a decision framework a leadership team can use to assign ownership immediately.

The urgency is measurable. The 2026 What Directors Think report by Diligent Institute and Corporate Board Member highlights the urgency: 40% of directors identified technological developments, including AI, as the most challenging issue for oversight. The report also found that only 8% of boards rated their AI expertise as strong, which was the lowest score among all areas surveyed. Furthermore, 50% of directors considered AI and technology regulation to be the top compliance area to monitor. The gap between adoption and oversight capacity is the core business risk a governance framework exists to close.