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COMPEL Glossary / board-grade-reporting

Board-grade reporting

Format and cadence rules for reporting AI value and risk to audit committees, investors, and regulators — disciplined to survive external-audit scrutiny.

What this means in practice

Aligns with ISO/IEC 42001 Clause 9.3 management-review obligations and with SEC / FCA / ESMA disclosure expectations.

Synonyms

audit-committee AI reporting , board-level AI reporting

See also

  • Value realization report (VRR) — A stakeholder-facing artefact pairing KPI tree, counterfactual narrative, and risk-adjusted financial summary.
  • Control performance report (CPR) — A periodic artefact documenting control effectiveness — how well governance controls (bias monitoring, drift detection, HITL gates) are performing on defined cadence.
  • AI portfolio scorecard — An executive dashboard showing all AI investments with status, realized value, risk flag, and next decision.
  • Sustainability-adjusted value (SAV) — Realized value adjusted for quantified externalities — aligning AI value reporting with CSRD/ESRS disclosure frameworks.