Boards Shift Their Focus to Execution
Drawing on our annual survey, NACD outlines directors’ perspectives on 2026 trends, and sets out five actions for directors to help their organizations thrive and grow.
2026 Governance Outlook
Governing for Growth Amidst Disruption
Governance Surveys
Directorship Magazine
Insights for the Year Ahead
Directors are entering 2026 with a focused yet optimistic outlook. As economic and regulatory uncertainty continues, boards are prioritizing stronger oversight, improved risk management, and more disciplined execution to achieve their companies’ strategic goals.
This NACD 2026 Outlook Report provides directors with essential guidance on the top governance challenges and opportunities for the year ahead. Based on insights from NACD members and leading governance experts, the report covers the issues boards are most concerned about—including evolving audit regulations, M&A trends, private equity governance expectations, enterprise risk, and long-term strategy execution.
Created in partnership with Deloitte, RSM, FGS Global, and the Center for Audit Quality, and supported by articles from NACD contributors, each section of the report offers practical, actionable recommendations to help boards enhance oversight, improve decision-making, and navigate a complex 2026 business environment.
Explore the full 2026 Outlook Report below to access expert insights, board best practices, and forward-looking governance strategies.
2026 Report Sections
The Future of Audit Regulation: A Call for Adaptive Oversight
As audit regulation enters a new era, the Center for Audit Quality (CAQ) highlights how evolving regulation can strengthen oversight, enhance audit quality, and sustain market trust.
Unlock Value Through Governance in Private Equity Portfolio Companies
Deloitte underscores how board composition, oversight, and adaptability can be key differentiators for private equity value creation.
Board Governance in a Polarized Environment
FGS Global discusses how boards can navigate fierce political polarization and guide companies through “the gray space” of competing stakeholder pressures.
The Governance Challenges of M&A in a Changing Market
RSM highlights how strategic oversight and governance can drive successful M&A deals in a shifting environment.
Five Technologies Directors Should Prepare to Engage with in 2026
NACD outlines what directors need to know about technologies poised for breakthroughs including the AI workforce, quantum computing, and robotics.
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