With the company potentially valued at $150bn, CEO Sam Altman has held talks about putting in place a ‘for profit’ arrangement.

In what may prove an ‘interesting time’ for boards, this year’s governance challenges include reporting changes, sustainability and AI.

In 2023, governance became an issue for us all: ESG is now a loaded term, while the spectre of AI is raising everyone’s game.

It is ‘inevitable’ that the risks from artificial intelligence require public governance, according to a corporate governance expert.