The paper presents investment in artificial intelligence as a strategic and managerial role, not just a technological one. The paper aims to bring the topic of implementing disruptive technologies, in this case artificial intelligence, closer to the management and supervisory boards of companies with clearly defined frameworks of organizational behavior. Implementation is possible if the business value thesis is satisfied, which emphasizes that, in such investments, the application of technology alone is not sufficient; it is achieved only with a clear business purpose, organizational readiness, defined responsibilities within the organization, and continuous process monitoring. A framework has been set to assess the investment justification in line with professional literature, while considering the roles of the management and supervisory boards in the implementation of artificial intelligence within the organization. Special attention is paid to the issue of business value, risk and responsible corporate governance.