Board Perspectives · Hyphen Al Arabia · October 2026 · 16 pages
How much authority has your Board already given AI?
AI may already be influencing the strategy, spending and risk decisions your Board approves, through tools and vendor contracts that never mention it in the headline. Do directors know where AI is involved, what it can decide and when a person must step in?
Same Duties, New Decisions explores AI governance for Saudi Boards through ten familiar responsibilities, from strategy and assurance to people, reporting and reputation. It examines the questions directors should ask management, what a credible answer looks like and where oversight can fall short.
Hyphen’s Delegation Ladder, AI Exposure Map and Board self-assessment help turn those questions into decisions about authority, controls and accountability. The publication closes with four actions for the next Board meeting. Read it below to assess what your Board knows, what it needs to know and which decisions should remain in human hands.
Download the publication PDF Read online
Read the publication
Select a page below to read it, or open the PDF in a separate browser tab. The same file is available through the download button above.
This publication provides general Board guidance, not legal advice. The paper includes its sources, illustrative examples and important notice. Regulatory references are stated as of October 2026.
To discuss the questions in the paper, contact Hyphen Al Arabia, or explore our work in Saudi Arabia.

















