A Deloitte survey of corporate secretaries, in-house counsel and other governance professionals found that 51% of boards of directors have no rules or guidance covering the use of AI. Forty-seven percent of boards do not facilitate AI use in their work, 25% permit use without standardized tooling, and only 8% use company-approved AI tools for committee processes. Where policies do exist, Deloitte said they concentrate on security, confidentiality, acceptable use, legal considerations and recordkeeping. Board education is more common: 77% of respondents reported director briefings or education sessions in the prior six months, while 10% said their board had taken no steps to build AI fluency.