On the board agenda

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We are at a defining moment for governance as boardrooms across the UK - and indeed globally – are navigating a period of sustained disruption. As geopolitical shifts, regulatory expansion, AI transformation and rising cyber risk reshape the global landscape, oversight is not enough.
Boards must anticipate risk, embrace innovation responsibility, and lead with clear values and purpose. By strengthening trust and focusing relentlessly on long-term growth, boards can shape resilient organisations, stronger markets and a future that truly makes the difference.

Melissa Geiger

Chair of the Board UK and Switzerland

KPMG in the UK

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Boards in the UK are facing rising pressure as regulation becomes more demanding, stakeholder expectations broaden, and cybersecurity risks intensify.

With limited resources and rapid technological change, directors are having to balance compliance, resilience, and long‑term strategy more carefully than ever.

These combined challenges are prompting boards to adopt a more agile and forward‑looking approach.

Strategy

Reassess the board’s engagement – Particularly in 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.
Cybersecurity

Assess whether the company’s cybersecurity 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 on IDE as a powerful catalyst for effective decision-making and innovation.
Risk oversight

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

Publications

On the 2026 board agenda

Considerations for boards as they look to remain agile, resilient and forward-looking in 2026.

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On the 2026 audit committee agenda

We highlight eight issues audit committees should consider in 2026, to maintain resilience and investor confidence.

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On the 2026 nomination committee agenda

We explore key priorities to strengthen board composition, enhance oversight and support long‑term resilience.

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Podcasts

On the 2026 board agenda

Join Melissa Geiger, Group Chair of KPMG's UK and Swiss firms and Krishna Grenville-Goble, Director in KPMG’s Board Leadership Centre (BLC), for an insightful conversation on the priorities shaping boardrooms in 2026 and beyond.

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On the 2026 audit committee agenda

Join Phil Smart and Krishna Grenville-Goble from the KPMG Board Leadership Centre as they explore the top priorities for audit committees in 2026. They cover financial reporting challenges amid market volatility, adapting to evolving regulatory demands, and overseeing critical areas like AI, cybersecurity, and sustainability.

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Explore the Board Leadership Centre

Supporting your non-executive career

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Insights, support and networks to perform your board role effectively

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Support at every stage of your Non-Executive Director career

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Strengthening investor–auditor dialogue through a forum to share perspectives on how reporting and governance can evolve to meet investors’ needs today and in the future.

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