Decision rights
Decision & Accountability Matrix
The useful question is not who owns AI. It is who makes each decision, whose expertise shapes it, who must stay informed, and who owns the value created in the business.
Note. The matrix is a generic description of decision & accountability and must always be adapted to the organisational structure.
| Decision | Accountable | Consulted | Informed | Business unit role |
|---|---|---|---|---|
| AI investment priorities | CEO / CFO | CAIO / BUs | Board | Provide investment needs and value targets |
| Platform stack | CIO | CAIO / BUs | CFO | Define requirements and prioritise capabilities |
| Plant automation AI | COO / BUs | CIO | CAIO | Own efficiency, quality, safety and cost outcomes |
| Commercial AI | CCO / BUs | CAIO | CFO | Own revenue, growth, margin and NPS outcomes |
| Workforce redesign | CHRO | COO / BUs | CAIO | Define impact and adoption needs in each domain |
| Model risk approval | CRO | Legal / CAIO / BUs | CEO | Provide domain context and apply risk appetite |
| Value tracking | CFO / BUs | CAIO | ExCo | Own KPIs, OKRs and results in the P&L |
| BU use-case portfolio | BUs | CAIO / CFO | CEO | Own, prioritise and fund the portfolio |
| Customer-facing AI offers | BUs | CCO / CTO / CAIO | CEO | Own offers, go-to-market and customer outcomes |
| AI adoption in domain | BUs | CHRO / CAIO | ExCo | Own adoption, change and capability uplift |
Scroll horizontally to view the full matrix.