Assessed.
Owned.
Decidable.

VIVEKAM™ makes AI decidable for the Management Board and Supervisory Board.

THE DECISION LINEMove the line. Where it sits, the diagnostic shows for each field.
HUMAN DECIDESAI ASSISTSAI DECIDES

Line set: AI assists. AI prepares, the human decides.

SUBJECT
AI diagnostics at board level
FOR
Management Board and Supervisory Board
AUTHOR
Amyam GmbH

Amyam answers the one question that precedes every AI decision: who is accountable for it. VIVEKAM is the instrument for that.

01
Current situation

AI acts on its own. Who decided?

Observation

Systems increasingly act within limits once set, without anyone approving the individual case. The board sees the result only once it already takes effect. It is accountable from day one.

02
Market situation

The technology is ready. The return is missing.

German CEOs who consider their AI technology environment sound1
3 of 4
German CEOs already generating revenue from it1
1 of 9
Boards that discuss AI in every meeting2
26%
the same share in companies with high AI returns2
63%
1 PwC, 29th Global CEO Survey, January 2026, Germany results. 74% consider their company's technology environment for AI sound, 11% report revenue gains from AI over the past twelve months, 29% globally. Base: 4,454 CEOs from 95 countries.   2 Protiviti and BoardProspects, Global Board Governance Survey, third edition, surveyed Q4 2025, n = 772.

Your board is already accountable for AI decisions.
The only open question is whether they can be evidenced.

03
The instrument

VIVEKAM, a diagnostic instrument for boards.

It assesses ten decision fields from both perspectives. For each, it shows what the board must own itself and what it can delegate.

Board pictureboth board perspectives
Action listprioritised
Dated evidencestatus and resolution
The ten decision fields
Direction and capital
01Strategy
02Portfolio & M&A
03Finance & liquidity
Steering and change
04Operations
05Transformation
06Leadership & succession
Responsibility and control
07Risk & compliance
08ESG & regulation
Foundations and resilience
09Technology & data
10Crisis & continuity
The decision fields in the diagnostic
The ten decision fields on the decision line, illustrative THE DECISION LINE AI role per decision field HUMAN DECIDES AI ASSISTS AI DECIDES the human decides AI prepares AI decides within limits 01Strategy02Portfolio & M&A03Finance & liquidity04Operations05Transformation06Leadership & succession07Risk & compliance08ESG & regulation09Technology & data10Crisis & continuity Illustration, decision fields indicative

Each decision field carries an AI role. The assignment emerges in the diagnostic.

Not the industry but the task itself determines the mode.

A sound assessment allows more delegation, not less.

Too much caution ties up returns, too much freedom creates liability.
VIVEKAM draws the line for each decision field.

The roadmap

VIVEKAM is not a one-off report. The instrument is introduced and repeated whenever the technology or the situation moves.

01
Assessment
Each decision field assessed for the first time.
02
Anchoring
The decision architecture sits within the company.
03
Handover
Responsibility sits internally.
04
Evidence
Permanently demonstrable.
05
Reassessment
Whenever the technology or situation moves.
04
Value

What management and supervision gain.

The diagnostic is not an end in itself. It changes how the Management Board and Supervisory Board deal with AI. Differently for each of the two bodies.

MANAGEMENT BOARD
Speed and backing.
A defensible AI role per field instead of a blanket judgment. More becomes delegable, approvals come as early as the next meeting. For your own decision the evidence is on hand, should it be questioned later.
SUPERVISORY BOARD
Evidence, oversight, counsel.
Dated evidence that the body has dealt with the question. Disagreement between the bodies becomes visible instead of going unnoticed.

It is not the technology that holds back returns but the unresolved question of responsibility. That is exactly what the assessment resolves.

05
Appendices

What the diagnostic makes visible.

Appendix A · Sample report, anonymised
INDUSTRIAL GMBH, MECHANICAL ENGINEERING9 ASSESSMENTS, MANAGEMENT BOARD AND SUPERVISORY BOARD
AI role per decision field, extract
Finance and liquidityAI assists
Risk and complianceHuman decides
OperationsAI decides within limits
Maturity
53of 100, medium maturity
Summary across all ten fields.
Largest maturity gaps
Technology and data
Risk and compliance
Crisis and continuity
Three prioritised resolution proposals
01Fix the AI role for finance and liquidity
02Clarify the reporting line for autonomously triggered decisions
03Adopt an evidence format for the Supervisory Board meeting
Largest difference in perception: the Management Board rates maturity 0.8 levels higher than the Supervisory Board.
Extract. Full report only under engagement.
What VIVEKAM evidences

The dated assessment records that the Management Board and Supervisory Board have dealt with AI responsibility on an adequate basis, in line with the Business Judgment Rule. It also records who is accountable for which AI decision, as oversight of AI systems requires, and provides the evidence that audit and internal review increasingly expect.

The legal assessment in the individual case remains with the mandated legal partners.

Appendix B · Self-test, five questions
Note

0 of 5 resolved. The gap lies in the open points. VIVEKAM determines, for each decision field, which AI role is defensible there today.

No score, no rating, no storage. The diagnostic emerges under engagement.

06
Services

What Amyam takes on, and what it does not.

VIVEKAM is the core. Amyam runs the diagnostic, produces the assessment, accompanies the decisions and sets the decision architecture. Its implementation can run internally or with selected partners. Amyam answers the question of who is accountable for the use of AI and in what form.

01
VIVEKAM diagnostic
The instrument. Ten decision fields from both board perspectives, result: board picture, action list and dated evidence.
02
Support at board level
Personal support on AI decisions, confidential.
03
Oversight of implementation
Amyam checks whether implementation follows the defined decision architecture. The AI projects and programmes themselves run internally or with selected partners.

VIVEKAM replaces neither the statutory audit nor internal review nor the legal department. It delivers what none of them provides, for each decision field and from both board perspectives: the dated assessment of which AI decision the board owns itself and which it delegates.

The ongoing work is not permanently tied to one person. VIVEKAM is designed for internal takeover. For the recurring diagnostic, Amyam remains.

Fees: fixed price for the diagnostic, support and oversight by agreement. Details in conversation.

Thomas Meyer, Amyam GmbH
THOMAS MEYER

The person who built it sits at the table.

From the first question to the proposal before the board, you have a single point of contact.

07
About

Who stands behind the instrument.

Behind VIVEKAM stands Thomas Meyer, with three decades in strategy, analysis and leadership, supported by a network for the competencies a board rarely keeps on hand permanently.

The person

From this work VIVEKAM emerged, the instrument that resolves responsibility for AI before the technology decides.

30+ years
Consulting and leadership, from mid-market to listed company.
PwC and IBM
Management consulting and technology corporation.
Patent
Secure distributed data analysis without raw-data exchange.
Amyam GmbH
Owner-led since 2007.
Network and partners
Umbrex
Member of the global network of independent management consultants, predominantly McKinsey, Bain and BCG alumni.
Audit
Audit-related support, attestations and tax audits.
Corporate law
M&A, corporate structures and contract law.
Data protection and IT law
GDPR, contracts and data processing.
The same standards apply to the specialist partners as to our own work.
Affiliated company

AstenStark supports owner-led mid-market companies in raising company value, succession or the sale of the business, with craft-level depth in valuation, software, engineering and M&A. AI responsibility at board level is Amyam's remit.

After 30 minutes you will know, for two or three of your ten decision fields, which AI role is defensible today and on what basis.