Responsible AI Starts After the Board Meeting-on the Lembaran Imbangan✎ Edit

The ESG Motion Passes Unanimously

The board minutes recorded unanimous approval:

“We must run the business more responsibly.”

We reviewed sustainability, energy efficiency, carbon reduction, responsible technology and the prudent use of resources.

The meeting closed with strong commitments and enthusiastic approval.

Then came the final instruction:

“Please print ten sets of the minutes and distribute them to all department heads.”

That disconnect is exactly what I see from the finance and accounting side at AINNA when Malaysian PKS adopt AI.

They approve AI budgets for ESG, productivity and measurable gains-then route every invoice, report and query through the largest LLM available, without checking whether a rule-based validation, a parser, an automation workflow, or a lebih kecil model could deliver the same output at a lower unit cost.

Klasifikasi every invoice with AI.
Analyse every account with AI.
Generate every report with AI.
Use the largest model available.

No routing.
No asset ownership.
No cost control.
No energy consideration.
No independent validation.

Treating AI as a default setting is not digital transformation.

It is simply swapping one inefficiency for another-and charging both to the same P&L.

From a finance and accounting standpoint, responsible AI starts with one simple question:

Does this task genuinely require AI?

And when AI is genuinely required:

What is the most efficient, secure, cost-justified and appropriate processing layer?

Real ESG performance is not what we minute during the meeting.

It is what we record in the ledger immediately after the meeting ends.

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