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.
2026 Governance Outlook
Governing for Growth Amid Disruption
Governance Research
Governance Surveys
Directorship Magazine
Insights for a Year of Uncertainty
Boards are facing a rapidly shifting environment defined by uncertainty, scrutiny, and opportunity. The 2026 Governance Outlook report equips directors with the insights they need to stay ahead, including evolving audit regulations, M&A trends, private equity expectations, enterprise risks, and long-term strategy execution.
Explore the sections below to access exclusive survey findings, expert analysis, and practical strategies from NACD and our partners—Deloitte, RSM, FGS Global, and the Center for Audit Quality.
2026 Report Sections
Navigate the sections below to explore each topic in depth.
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.
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.
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.
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.
2026 Governance Outlook Survey Data
Directors’ perspectives on key trends, the economy, organizational growth and workforce.
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