RIYADH: Middle East boards are among the most forward thinking in the world when it comes to artificial intelligence, according to a survey of more than 400 company officials.
The research, published in Board Intelligence’s summer 2026 Board Value Index, shows that AI governance engagement is particularly advanced in Saudi Arabia, with 68 percent of directors in the Kingdom actively reviewing which decisions should remain human-led versus AI-led.
A further 26 percent have already discussed the issue at board level, meaning virtually all Saudi boards surveyed are engaging with the governance implications of AI.
The report, based on responses from non-executive directors, CEOs, and chief financial officers from organisations across the UK, US, Nordic countries, and the Middle East, found that 42 percent of Middle East directors consider their board an essential tool for value creation, the highest proportion among the four regions surveyed.
The findings come after separate research from PwC found that 70 percent of Middle East CEOs have a clearly defined roadmap for AI initiatives, while about 59 percent have formalized responsible AI and risk processes.






