Corporate Governance, Technology, and the Law -Perspectives from China and India

As technology becomes integral to corporate functioning, governance must address two key dimensions: leveraging technology within governance structures and managing the risks it introduces. This paper examines how companies in China and India navigate these dimensions, with a focus on AI and data protection-two of the most pressing concerns today. Using empirical data, the study evaluates board-level disclosures of tech expertise and risk management practices, alongside an analysis of regulatory frameworks and high-profile techrelated incidents such as cybersecurity breaches. By bringing the corporate governance-tech interface from China and India to a broader audience, the paper highlights contrasting regulatory approaches. Unlike the EU's cautious stance, both countries adopt pro-innovation strategies that prioritize digital growth and competitiveness. Yet, key differences emerge: China leads in AI development with active regulatory guidance and policy incentives, while India maintains a more reserved, 'wait-andsee' approach. These variations reflect deeper institutional contexts and raise critical questions about balancing innovation with accountability in corporate governance.