The Tax Publishers

Corporate Decisions--Use of Artificial Intelligence

Algorithmic Counsel : The Role of Artificial Intelligence in Board Decision-Making and Its Legal Reverberations

Raksha Sankhlecha

As artificial intelligence (AI) increasingly infiltrates strategic corporate domains, its integration into board-level decision-making is no longer speculative, but operational reality. This article, authored with precision and scholarly depth, interrogates the dual-edged implications of AI's ascent in the boardroom--evaluating its capacity to augment fiduciary prudence while concurrently raising profound jurisprudential and ethical quandaries. The analysis is timely, given the rapid evolution of AI governance and its intersection with directors' duties under prevailing corporate law. We commend this piece to readers seeking a nuanced comprehension of technology's role in reshaping modern corporate stewardship.

1. Introduction

In the contemporary corporate milieu, Artificial Intelligence (AI) is no longer relegated to the realm of operational efficiency--it now permeates the sanctum of strategic deliberation. Boardrooms, once reliant solely on human cognition and heuristic judgment, are increasingly turning to AI-driven systems for advanced data analytics, predictive modeling, and risk assessment. While this shift portends a new era of evidentiary and analytical sophistication in governance, it also engenders intricate legal and ethical considerations that cannot be relegated to technical abstraction.

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