The B.O.A.R.D. framework provides executives and boards with practical AI governance that delivers measurable value while managing risk. Business value & baseline requires documenting current performance metrics and tying AI to P&L. Architecture & assets treats AI as supply chain, while proper data architecture enables AI at scale. Risk, regulation & responsible AI addresses six risk categories through frameworks like NIST AI RMF—failures are costly. Massachusetts Attorney General settled with student loan company Earnest for $2.5 million over AI underwriting models that allegedly resulted in discriminatory impact based on race and immigration status, while UC Berkeley research found African American and Latinx borrowers are charged nearly 5 basis points in higher interest rates than credit-equivalent white counterparts. Dashboards & decisions uses quarterly scorecards to make explicit AI investment decisions.

High-performing AI implementations achieve ROI exceeding 500% through superior change management, comprehensive measurement, and strategic portfolio optimization, with Gartner showing that organizations with structured ROI measurement achieve 5.2x higher confidence in their AI investments.