Board Priorities in 2026

Cyber readiness and response

Cyber resilience is a Board level business risk. When embedded strategically and holistically across your organisation, it safeguards operations, protects reputation, and builds trust in a volatile digital economy. Boards that integrate cyber governance across functions, stress test recovery plans, and evidence “reasonable steps” will be far better placed to withstand disruption and reap the benefits of resilience.

Geopolitical risks

Managing geopolitics is part art, part discipline – when done well, it delivers resilience, faster market access, and an enhanced ability to realise the benefits of emerging technologies. Boards that build geopolitical competence and clear risk tolerances are much better placed to shape, rather than react to, a rapidly changing future.

AI and data governance

AI governance has shifted from drafting principles to proving they work in practice. Embedding controls into enterprise processes, as opposed to leaving them as policy statements, will be more critical than ever in 2026. Companies that integrate AI and data governance, close oversight and assurance gaps, and build Board level literacy will be far better placed to innovate at speed and scale without amplifying risk.

Shareholder activism

Activism is now a permanent strategic reality demanding continuous readiness and proactive engagement. Boards that embed activism risk into governance frameworks, leverage data‑driven insights, and normalise preparedness will be far better placed to protect value and shape outcomes.

Organisational culture

Culture drives performance and resilience. When culture is considered as part of a strategic system, rather than as a stand-alone or surface-level sentiment, Boards can truly set the tone on culture through their leadership behaviours, focus on aligning incentives with purpose and values, strengthen governance, and build rigorous culture intelligence. Even more importantly, they will gain the ability to grow sustainably and to outperform reactive organisations who lack strong systems and supportive cultures.

Supply chain risk management

Boards that elevate supply chain governance from a compliance tick-box to a strategic discipline will not only mitigate risk but also unlock competitive edge – uplifting organisational resilience, agility, and trust. In a world where supply chains are the fault lines of global commerce, proactive orchestration is the new Board imperative in 2026.

UK employment rights

The Employment Rights Act 2025 represents a fundamental shift for UK employers – compressing unfair dismissal qualifying periods, abolishing the compensation cap, and more. Fit-for-purpose workforce governance and procedural integrity will be essential in 2026 and beyond. Boards that meaningfully recalibrate hiring, probation, and performance, stress test dismissal protocols, and proactively plan for staggered reforms will preserve agility, manage litigation exposure, and strengthen trust amongst their people.

Enterprise risk management

How is your Board handling risk oversight in 2026? Spoiler – it's no longer a procedural obligation, but a strategic lever for resilience and long term value. Boards that embed integrated risk-aware thinking into decision making processes, sharpen fraud and financial controls, and demand clarity on non-financial exposures will be far better placed to navigate uncertainty with confidence.

Decarbonisation

From optional to essential: Boards that treat transition planning as a compliance exercise risk losing investor confidence and licence to operate. Those that embed climate and nature risks, opportunities and adaptation into governance, anticipate regulatory divergence, and build credible, scenario based strategies will be far better placed to capture value in the emerging green economy.

Executive remuneration

Executive pay has become a strategic lever for trust and long term performance. Boards that treat it as a compliance exercise risk reputational damage and investor dissent. What's going to be key in 2026 will be embedding transparent pay for performance alignment and proactive engagement into remuneration frameworks. Those who do will be far better placed to reinforce accountability and withstand scrutiny.

Sustainability reporting

Balancing strategy with governance discipline – when done well, sustainability reporting transforms disclosure into investor confidence, protection against political backlash, and provides a competitive edge. Boards that build fluency in evolving standards, set clear risk tolerances, and map nature-related impacts and dependencies will be much better placed to react to a fast changing regulatory landscape in 2026.