The Board Doesn’t Know Who to Ask: A Unified Reporting Model for Cross-Functional Agentic AI Risk

As organizations give AI agents greater authority to make decisions, execute transactions, access data, and interact across systems, traditional governance structures can leave boards without a clear view of who is accountable. This white paper introduces the Agentic Risk Reporting Spine (ARRS), a unified framework connecting business purpose, delegated authority, controls, human oversight, observed behavior, business impact, and assurance. It also outlines an Agent Mandate, autonomy levels, cross-functional risk taxonomy, board metrics, escalation procedures, and a four-view reporting model to help organizations establish accountability, manage systemic risk, and scale agentic AI with stronger oversight.