AI Oversight in the S&P 500: Key Trends from MyLogIQ’s 2025 Analysis
As artificial intelligence rapidly reshapes corporate strategy and risk management, MyLogIQ’s latest report—AI Oversight in the S&P 500 (2025)—reveals how America’s largest public companies are approaching AI governance. The findings show a landscape still in its early stages, with significant variation across sectors and a heavy reliance on existing board and executive structures rather than dedicated AI governance bodies.
AI Governance Is Still Nascent Across the S&P 500
MyLogIQ’s CompanyIQ® corporate governance data indicates that despite AI’s critical role in business transformation, only 98 S&P 500 companies disclosed any form of AI oversight in their 2025 proxy statements. Most organizations have not yet created AI-specific committees or board structures. Instead, the majority embed AI responsibilities within pre-existing governance units—most commonly audit committees, which oversee AI in roughly one-third of companies that report on it.
Notably, no company has formed an AI-specific board committee, underscoring how early corporate governance structures remain.
Audit Committees Lead Board-Level Oversight
The report highlights that:
- 36% assign AI oversight to the audit committee
- 31% rely on the full board
- Technology and cybersecurity committees provide oversight for another ~20% (e.g., Apple, Citigroup, Salesforce, Disney)
This mirrors the historical path of cybersecurity governance—beginning within audit committees before maturing into more specialized oversight models.
MyLogIQ’s 2025 analysis shows that AI governance across the S&P 500 is evolving but far from mature. Companies are beginning to embed AI oversight into board and executive structures—most often through audit committees, CISOs, and CIOs—while a smaller group is pioneering dedicated AI committees, formal briefings, and specialized officer roles.
As AI grows more embedded into corporate strategy, risk, and compliance, governance practices are likely to follow a trajectory similar to cybersecurity: starting with broad oversight and gradually evolving into specialized, structured, and standardized frameworks.