Ten decisions that count this year.
An agenda is not the same as a plan. An agenda says: these are the questions on which decisions must be made this year. A plan says: this is how we execute those decisions. Most executive boards in 2026 need an AI plan — but they begin without an AI agenda. This is that agenda.
Based on the developments of 2025 and the structural shifts coming into force in 2026, Praesum identifies ten boardroom decisions that every executive board must make this year. Not as a checklist — as a governance compass.
Appoint an AI accountable at C-level Who is answerable for the AI agenda before the supervisory board? This does not need to be a Chief AI Officer — but it must be someone with mandate, budget and visibility. Without a name, there is no accountability.
Audit your AI portfolio — in full Including unsanctioned applications. What is running? Who approved it? What is the high-risk classification under the EU AI Act? Organisations that do not know this are flying blind.
Set stop criteria for ongoing initiatives Every AI project without a measurable return threshold and an explicit stop point is a potential capital loss. This quarter: formulate a go/no-go criterion for every ongoing initiative.
Choose your vendor strategy deliberately The AI market is consolidating. Contracts with Microsoft, Google and Amazon carry lock-in implications for five to seven years. That is a strategic decision to be made at board level — not by IT.
Establish a governance structure Who decides which AI applications are deployed? With what criteria? With what mandate? Organisations that settle this now will move faster later — not slower.
Set EU AI Act compliance as a board priority This is not a DPO project. The board is liable for high-risk AI applications. Every board member must be able to explain how the organisation is — or is becoming — compliant.
Develop an AI labour market policy Which roles are changing? Which are disappearing? How does the executive board communicate this to employees and the works council? Deferring this conversation is the worst scenario.
Make AI measurable as an investment Not: how many AI projects are running. But: what does AI return per euro invested? Organisations that do not measure this cannot steer it either.
Prepare a board narrative How will you account for your AI strategy to shareholders, regulators and the media? This narrative must be ready this year — not when you are asked for it.
Schedule an annual AI strategy review The AI market changes every quarter. An annual review of your AI strategy — with the board, not only the executive team — is the minimum governance standard for 2026.
2026 is the year in which AI moves from experiment to institution. The board that does not steer this will be steered by it. These ten decisions are not optional — they are the minimum governance standard for an organisation that wishes to be taken seriously by shareholders, regulators and the market.
Not all ten at once. Prioritise based on your specific situation: what is your greatest risk? What is your greatest opportunity? Where has the supervisory board already asked questions?
For most executive boards, decisions 1 (appoint an accountable), 2 (audit the portfolio) and 6 (EU AI Act as a board priority) are the most urgent — because they form the foundation on which all other decisions rest.
Not only insight — but a plan your board can execute.