First, established governance practices appear relatively strong. Respondents generally assess boards positively in areas such as financial oversight, risk management and strategic decision-making. In particular, more than 83% believe that board self-evaluation are very or extremely important, highlighting considerable recognition of the value of accountability and continuous improvement.

Second, the governance agenda is evolving. Rapid technological developments and regulatory complexity appear as leading challenges. The gap between expected technological impact and current governance practices is worthy to being emphasised: while 94.8% identify Artificial Intelligence and Machine Learning among the technologies anticipated to have the greatest impact over the next three to five years, almost 57% report limited or no current use of AI in governance. This calls into question the readiness of board members to responsibly monitor emerging technological advancements. 

A similar transition is apparent in Environmental, Social and Governance (ESG) considerations. Most respondents describe their organisations’ ESG approaches as developing or compliance-driven, implying that integration into strategic decision-making has yet to be fully realised.

Third, future board effectiveness increasingly depends on adaptability. Respondents underline targeted training, innovation and long-term strategic thinking as priorities for enhancing board performance.

Taken everything into consideration, the results demonstrate that effective corporate governance relies equally on established structures and procedures and the continuous development of board competencies.

As the first edition of an annual initiative, the survey establishes a baseline for examining how governance perceptions, practices and priorities evolve over time.

The full results of the Annual Corporate Directors Survey 2026 can be found here: https://eimf.eu/cgg/#papers