Executive Summary For a couple of years, "AI governance" at most companies meant one overworked person in legal or compliance quietly adding "and also AI, I guess" to an already full job description. That era is closing out fast. Through 2026, AI oversight has been pulled out of the side-desk pile and turned into a formal executive function, with its own title, its own budget line, and increasingly, its own seat that reports straight to the CEO or the board. I'll be honest ab

Here is a quiet number that has been making the rounds in CFO conversations for the last six months. Ninety-five percent. That is the share of corporate generative AI pilots that have not produced a measurable impact on profit and loss, according to a July 2025 report from MIT's NANDA initiative called The GenAI Divide. Between thirty and forty billion dollars has been spent on enterprise AI. Five percent of those pilots are extracting millions in real value. The other ninety