The Board in the Machine copertina

The Board in the Machine

The Board in the Machine

Di: Mario Thomas
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A proposito di questo titolo

 The Board in the Machine is the audio version of Mario Thomas's articles published at mariothomas.com, written for Boards and executives navigating the governance and strategic implications of AI and emerging technology.© 2026 Mario Thomas Economia Gestione e leadership Management
Episodi
  • AI and the Chair: Governing the Board Through The Great Remaking

    AI and the Chair: Governing the Board Through The Great Remaking
    Apr 26 2026
    Chairs remain accountable for the Board's effectiveness. They are no longer fully in control of how decisions are being formed. AI is remaking both the Board's own work and the work the Board governs at the same time. In this episode of The Board in the Machine, Mario Thomas — Chartered Director and Fellow of the Institute of Directors — examines how AI has changed the execution of the chair's existing responsibilities. The episode walks through the two states of the duality the chair now sits between: AI in the preparation of board materials, and AI in the operations of the business the Board governs. Listeners will come away with a sharper view of where collective accountability is most at risk in their own boardroom, and what the chair's existing responsibilities now require to keep it intact. The argument draws on the Cadbury Report of 1992, the FRC's 2024 UK Corporate Governance Code, the IoD's NEDs Reimagined Commission of January 2026, and the 2026 Global Board Governance Survey from Protiviti and BoardProspects. The takeaway is operational: a chair who can name where the boundaries of agency and accountability are silently moving in their own boardroom is a chair who can hold them. This episode is for chairs and senior independent directors operating in boards where AI has already entered both the preparation room and the operating environment, and who are looking for a constitutional framing rather than another tool list. Read the full article at mariothomas.com.
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    16 min
  • The Appreciating Ledger: When AI Capital Outgrows the CFO's Rulebook

    The Appreciating Ledger: When AI Capital Outgrows the CFO's Rulebook
    Apr 19 2026
    Only 31% of CFOs are satisfied with their AI outcomes, yet that figure rises to over 60% among CFOs whose organisations sit at the top of the AI adoption curve. Satisfaction tracks scale, and the gap is not about execution. In this episode of The Board in the Machine, Mario Thomas — Chartered Director and Fellow of the Institute of Directors — explains why AI capital outgrows the CFO's conventional measurement instruments. Listeners will come away understanding why AI capital appreciates rather than depreciates through use, why its returns accumulate across functions that did not fund them, and why project-level ROI cannot see the value the ledger is missing. Drawing on Bain's April 2026 CFO Survey, PwC's 2026 AI Performance Study, BCG's Widening AI Value Gap research, and the Brookings Institution's work on AI in national statistics, the episode sets out a practical scorecard extension the finance function can install now, covering four indicator types, capability as an asset class, portfolio discipline, and the reinvestment default. It also shows why IAS 38 already permits the treatment AI capital requires, and why the audit committee conversation about AI on the balance sheet is about to become routine. This episode is for CFOs, finance directors, audit committee chairs, and board members with financial oversight remits, particularly those whose organisations are scaling AI investment without a matching evolution in how that investment is measured. Read the full article at mariothomas.com.
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    13 min
  • Maximum Fidelity: How Four Indicator Types Strengthen Board Decisions

    Maximum Fidelity: How Four Indicator Types Strengthen Board Decisions
    Apr 12 2026
    Boards have always made decisions under incomplete information. What has changed is not the volume of what reaches the table — it is the quality of what the Board can see before the vote is taken. Most Boards still rely on instruments built for a slower world. This episode of The Board in the Machine, with Mario Thomas — Chartered Director and Fellow of the Institute of Directors, introduces a framework of four indicator types: lagging, leading, predictive, and reasoned. Listeners will leave with a clear way to assess what their own Board is currently using to make major decisions, and what is missing. Drawing on Heidrick & Struggles' 2026 CEO & Board Confidence Monitor, the Institute of Directors' work on Board oversight, and three worked Board scenarios — a major acquisition, a market entry, and a significant capital allocation — the episode shows how each indicator type adds a different quality of input, and what changes when reasoned indicators prove what was previously only estimated. The takeaway is a question every director can put to their own Board after listening: which of the four indicator types informed our last major decision, and which were absent? This episode is for chairs, non-executive directors, and senior executives sitting on Boards where the next major decision is already on the calendar — and where the information environment around it has not been examined recently enough. Read the full article at mariothomas.com.
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    15 min
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