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Board governance in 2026

Adapting to complex risks and rising expectations

Strategies for the year ahead

A new dawn for board innovation

Board leadership is entering a new era. Heading into 2026, directors face a business climate that continues to grow in complexity. Strategies to identify emerging risks while pursuing growth opportunities can be useful when navigating the current landscape. The start of the year is an opportunity for directors to pause, consider upcoming board governance trends, and weigh choices that could shape the future of the enterprise.

What's shaping tomorrow's boardroom

Board responsibilities are expanding.

Directors are expected to uphold compliance and governance fundamentals while also providing oversight and bringing a forward-looking lens to a widening spectrum of risks and opportunities.

Evolving risks require evolving strategies.

In an increasingly uncertain environment, explore how boards can keep pace with shifting stakeholder expectations by recalibrating their approach to risk oversight.

Continuous learning drives effectiveness.

Ongoing director education, regular reassessment of board composition, and evolving board practices, including embracing new technologies, are critical for effective governance.

Trends to watch

In a recent Deloitte survey, directors and executives indicated their top governance priorities, which included:

52%

Emerging tech disruption

50%

Market volatility

43%

Human capital concerns

37%

Cybersecurity risks

As we look toward 2026 and beyond, the boards that lead will be those that move past simply adapting to change and assume a deliberate role in shaping it.

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About the Center for Board Effectiveness

Deloitte’s Center for Board Effectiveness (CBE) helps directors fulfill their oversight responsibility to the organizations they serve during their board service through insights and innovative events.