ISO 31000:2018, 5.2 applies. Since trust and accountability weigh heavily in building and using AI, top management ought to think about how the organization's policies and statements on AI risk and its handling are put across to stakeholders; visible leadership can decide whether stakeholders believe AI is being built and used responsibly, so issuing a statement of commitment to AI risk management is worth considering. Top management also needs to recognize that AI risk work may call for specialist resources and provide them.
This control maps to 32 controls across 26 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.