G1 provides a structured framework for examining the documentary evidence supporting board-level authority, oversight, accountability, challenge and governance traceability. It focuses on whether material governance responsibilities, decisions, delegations, reviews and escalations can be evidenced within submitted information. G1 does not assess the personal performance of individual directors and does not confirm legal compliance, board effectiveness, regulatory approval or certification.
Boards may have formal responsibilities, reserved matters, committee structures and reporting arrangements in place. The evidential question is whether those arrangements can be demonstrated through current records, attributable decisions, documented challenge, escalation history, review activity and traceable accountability. G1 provides a structured basis for examining that evidence within a defined scope.
G1 may examine evidence showing:
matters reserved to the board
delegated decision authority
approval thresholds
committee mandates
decision ownership
escalation routes
recorded exceptions to delegated authority
The existence of a governance document does not by itself establish that authority is consistently exercised in accordance with it.
G1 may examine evidence of:
board and committee oversight
review of material risks
challenge to management proposals
consideration of competing evidence
follow-up actions
unresolved concerns
escalation of material governance matters
Evidence should allow the reader to trace what was considered, who was accountable, what decision was reached and what action followed.
G1 may examine whether board-level and delegated accountabilities are clearly defined and supported by documentary evidence. Relevant evidence may include:
terms of reference
role and responsibility records
delegated-authority schedules
accountability statements
board and committee minutes
approval records
escalation logs
recorded ownership of material actions
A named role or policy statement is not sufficient where responsibility cannot be traced to decisions, oversight or follow-up.
G1 places particular emphasis on whether material governance decisions can be traced through documentary records. This may include evidence of:
the issue or proposal considered
information presented to the board
challenge or alternative views
declared interests
decisions and approvals
conditions attached to a decision
assigned actions
subsequent review or closure
The purpose is not to determine whether a decision was commercially successful. It is to examine whether the governance process surrounding the decision can be evidenced.
G1 may examine evidence relating to:
declared conflicts of interest
recusal arrangements
independent challenge
escalation outside normal reporting routes
whistleblowing or protected escalation governance
unresolved board-level concerns
oversight of matters involving significant institutional risk
The presence of a conflict policy does not establish that conflicts have been identified, recorded and managed in practice.
Evidence relevant to G1 may include:
board and committee terms of reference
reserved-matters schedules
delegated-authority frameworks
board packs and supporting papers
meeting minutes
written resolutions
decision logs
conflict declarations
risk and escalation reports
action trackers
review records
governance evaluations
records of challenge and follow-up
This list is illustrative rather than exhaustive.
The relevance and sufficiency of evidence depend on the defined scope and governance question being examined.
IGSB records evidence positions using four controlled classifications:
Information required for the defined evidence question has not been provided.
Submitted information does not evidence the relevant governance requirement or control.
Submitted information provides some relevant evidence, but material elements remain incomplete, unclear or insufficiently traceable.
The relevant governance requirement or control is evidenced within the material reviewed.
These classifications describe the documentary evidence position only.
They do not establish that board governance is legally sufficient, operationally effective, regulator-approved or certified.
G1 considers board-level authority, oversight and accountability.
G2 considers institutional structures, delegated responsibilities, control ownership and organisational governance.
G3 considers the governance evidence surrounding technology, automated decision-making and AI-enabled systems.
A defined review may use G1 alone or combine it with G2 and G3 where board, institutional and technology-governance evidence are materially connected. Use of more than one G-Series standard does not imply that every domain is assessed.
View G2 Institutional GovernanceView G3 Technology & AI GovernanceAn organisation may raise a written enquiry concerning board-governance evidence within a defined organisational, decision-making or technology context.
Depending on scope and evidence position, the route may involve:
a written evidence request
an Evidence Gap Map
a Governance Evidence Passport
a readiness observation
a separately authorised controlled pre-assessment
IGSB determines the appropriate route after considering scope, submitted information, institutional capacity and applicable boundaries. Not every enquiry proceeds through every stage.
View the AI Governance Evidence RouteG1 does not provide:
legal advice
regulatory approval
confirmation of compliance
audit assurance
accreditation
certification
confirmation of board effectiveness
validation of individual director performance
implementation consultancy
Any G1 observation or controlled pre-assessment remains limited to the agreed scope and the information submitted.
Responsibility for board governance, legal duties, regulatory obligations, decisions and ongoing oversight remains with the relevant organisation and accountable decision-makers.
Organisations considering G1 should identify the relevant board, committee, decision-making structure or governance matter and briefly explain the documentary evidence question they wish to examine. Do not send confidential, privileged, personal or operationally sensitive evidence at initial contact. IGSB will confirm any controlled submission route in writing.
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