Key challenges shaping boardroom agendas in 2026

Board challenges set to intensify in 2026 as organisations navigate complexity and volatility

Few business leaders have experienced the scope, complexity, and combination of issues facing companies today. Continued economic fragility and the cost of capital, the rapid advance of AI (including agentic AI), escalating cyber threats, and a growing regulatory burden, continue to add to the challenge for directors.

In our report, On the 2026 Board Agenda, we draw on insights from KPMG’s global Board Leadership Centre, to highlight seven key challenges directors should prioritise in 2026.

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On the 2026 Board Agenda

Top challenges facing boards and board committees in 2026

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Top boardroom priorities for 2026: seven key challenges

In 2026, boards face a sharper shift in expectations as AI adoption accelerates, cyber threats intensify and regulatory demands, including phased climate disclosure, continue to rise. Data governance is becoming foundational to trust and performance, while global volatility, evolving capital flows, and rapid technological disruption are redefining oversight and increasing the need for execution resilience, strategic agility and clear governance of emerging risks.

Here are the seven key issues for boards to consider as they carry out their 2026 agendas.

Strategy engagement

Reassess the board’s engagement in strategy, particularly scenario planning, agility, crisis planning, and resilience.
Artificial intelligence

Understand the company’s AI strategy, related risks and opportunities and closely monitor the governance structure and talent needs around the deployment and use of technology.
Data governance

Consider the adequacy of the company’s data governance framework and processes.
Cyber security

Assess whether the company’s cyber security governance framework and processes are keeping pace.
Sustainability

Keep material sustainability issues embedded in risk and strategy discussions and monitor management’s preparations for sustainability reporting requirements as well as shareholder expectations.
Board composition and talent

Review board composition in line with new strategic imperatives, evaluate ESG competency, and refocus inclusion and diversity efforts as a powerful catalyst for effective decision-making and innovation.
Risk oversight

Revisit board and committee risk oversight responsibilities and allocation among committees.

On the 2026 Board Agenda

Explore the top seven priorities for boards as they conduct their 2026 agendas.

On the 2026 Board Agenda

Top challenges facing boards and board committees in 2026

Download (PDF 2.2MB)

What is KPMG’s Board Leadership Centre?

KPMG’s Board Leadership Centre is part of a global program connecting and supporting non-executive directors in facing today’s challenges, anticipating emerging threats and harnessing new opportunities.

Members gain access to exclusive tools and resources as well as an extensive network of other non-executive directors to help navigate the ever-changing demands of society and the business world.

Directors have the opportunity to trade insights, share ideas, and support each other in tackling today’s boardroom issues.

Board Leadership Centre