  Society's increasing dependence on Artificial Intelligence (AI) and
AI-enabled systems require a more practical approach from software engineering
(SE) executives in middle and higher-level management to improve their
involvement in implementing AI ethics by making ethical requirements part of
their management practices. However, research indicates that most work on
implementing ethical requirements in SE management primarily focuses on
technical development, with scarce findings for middle and higher-level
management. We investigate this by interviewing ten Finnish SE executives in
middle and higher-level management to examine how they consider and implement
ethical requirements. We use ethical requirements from the European Union (EU)
Trustworthy Ethics guidelines for Trustworthy AI as our reference for ethical
requirements and an Agile portfolio management framework to analyze
implementation. Our findings reveal a general consideration of privacy and data
governance ethical requirements as legal requirements with no other
consideration for ethical requirements identified. The findings also show
practicable consideration of ethical requirements as technical robustness and
safety for implementation as risk requirements and societal and environmental
well-being for implementation as sustainability requirements. We examine a
practical approach to implementing ethical requirements using the ethical risk
requirements stack employing the Agile portfolio management framework.
