2026 What Directors Think

Insights shaping the boardroom

Public company boards are heading into 2026 under intense pressure: faster growth targets, accelerating AI disruption and rising regulatory scrutiny. Directors want clearer insight, quicker reporting and stronger strategic alignment.

The 23rd annual What Directors Think report captures how 200+ U.S. directors are resetting priorities for the year ahead, from renewed M&A momentum to urgent AI governance needs. Discover the shifts shaping board agendas — and what governance leaders must prepare for now.

You’ll learn how boards are:

Accelerating growth through M&A and partnerships
Investing heavily in AI, sometimes without the expertise to oversee it
Strengthening scenario planning to address complex, fast‑moving risks
Facing rising compliance expectations across technology, data and supply chains
Shifting toward more strategic, forward‑looking discussions

The insights in this report will help you benchmark your board’s priorities, identify capability gaps and prepare for the next wave of governance demands.

Download the 2026 What Directors Think report to understand the trends shaping board oversight — and the opportunities ahead for governance leaders.

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