Survey Analysis: Human Capital Oversight

By NACD Staff

07/31/2026

Surveys and Benchmarking

Discover findings from NACD’s 2026 Public Company Board Practices and Oversight Survey related to the board’s oversight of human capital. The data were gathered from directors and others who serve the boards of publicly traded companies. Access the full survey here.

Key Takeaways

Fewer than half of boards have reviewed how AI, emerging technologies, and the related workforce changes will affect talent strategy, capabilities, and execution readiness.
To strengthen oversight, boards need workforce reporting that goes beyond headcount and turnover to show emerging capability gaps, reskilling needs, and leadership pipeline risks.
Boards should spend sufficient time discussing the workforce shifts necessary to support strategy execution.

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Explore the Data

Practice	%
Received reporting on key human capital metrics	69.59%
Discussed human capital strategy as a recurring agenda item	67.25%
Discussed enterprise-wide talent strategy (e.g., hiring, retention)	62.57%
Received a forward-looking talent assessment based on shifting strategic needs	49.12%
Evaluated the effectiveness of human resources leadership	46.78%
Reviewed workforce risks as part of enterprise risk oversight	46.78%
Assessed how human capital is driving business performance	45.61%
Reviewed how AI and technology impact workforce needs	45.61%
Discussed the organization's readiness to execute workforce-related changes	41.52%
Assessed board-level expertise in human capital	26.90%
Reviewed scenario planning for future workforce needs	18.71%
	n=171

	Strongly disagree	Somewhat disagree	Neither agree nor disagree	Somewhat agree	Strongly agree	n
The board has sufficient forward-looking insight into workforce needs to effectively oversee strategy.	0.59%	10.65%	20.12%	45.56%	23.08%	169
My board understands the future of work at our business and how it will impact our human capital strategy.	0.59%	9.41%	12.94%	58.24%	18.82%	170
Workforce implications are consistently integrated into major strategic decisions reviewed by the board.	0.59%	11.18%	15.29%	46.47%	26.47%	170
My board's understanding of the company's current and future talent needs is strong enough to provide effective oversight.	1.18%	5.33%	14.20%	44.97%	34.32%	169

	Strongly disagree	Somewhat disagree	Neither agree nor disagree	Somewhat agree	Strongly agree	n
My organization's workforce strategy is aligned with anticipated AI-driven changes to the business.	4.76%	14.88%	35.71%	33.33%	11.31%	168
My company is well-positioned to develop an effective workforce for the future.	0.60%	6.55%	19.05%	48.21%	25.60%	168
The board is confident in the organization's ability to adapt its workforce to ongoing disruption.	0.00%	8.38%	19.16%	43.71%	28.74%	167

Most Critical Gaps	%
Understanding impact of AI and emerging technologies on the workforce	65.68%
Ability to anticipate future workforce needs	37.87%
Alignment between talent strategy and business strategy	30.77%
Integration of human capital risks into enterprise risk oversight	26.04%
Oversight of management’s execution of talent strategy	18.93%
Access to actionable workforce data	14.20%
Depth of human capital expertise on the board	13.02%
Other	1.78%
No significant gaps	7.10%
	n=169

Issue	%
Leadership pipeline depth	57.14%
Workforce transition driven by AI and automation	47.02%
Ability to attract critical talent	27.98%
Ability to retain critical talent	27.38%
Culture alignment during transformation	22.62%
Pace of workforce adaptability	21.43%
Skills gaps relative to strategy	20.24%
Early-career talent readiness and development	11.31%
Employee burnout and wellbeing	10.12%
Employee capacity constraints	8.33%
Loss of institutional knowledge	5.95%
Other	1.19%
	n=168

Aspect Discussed	%
Risks (e.g., ethics, bias, regulatory exposure)	61.59%
Productivity expectations tied to AI adoption	54.97%
Workforce reskilling/upskilling needs	50.99%
Talent strategy for AI-related roles	46.36%
Changes to workforce size or structure	41.06%
Other	5.96%
	n=151

Response	%
Yes	52.66%
No	47.34%
	n=169

Measure	Years
Mean	2.5
Median	2
	n=87

Information Type	%
Forward-looking (e.g., skills, scenarios, future roles)	5.33%
A mix of forward-looking and historical workforce metrics	47.93%
Historical metrics (e.g., headcount, turnover)	38.46%
Limited or no structured workforce reporting	8.28%
	n=169

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