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
"Focused but optimistic” sums up directors’ outlook for 2026. With uncertainty expected to persist, our research shows boards are strengthening their oversight of the increasingly complex execution required to deliver their companies’ strategic ambitions.
Our annual Outlook Report equips directors for the top 2026 governance challenges identified by NACD members and our expert partners, from evolving audit rules to M&A opportunities to the value of governance in private equity. Developed with Deloitte, RSM, FGS Global, and the Center for Audit Quality, along with articles from NACD contributors, each article in this report delivers targeted insights and practical board guidance.
Explore the report below.
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.
Discover More