Welcome to the 2026 WTW Global Directors’ and Officers’ Survey Report, produced in collaboration with Reed Smith LLP. In a year marked by technological disruption, shifting regulatory landscapes and geopolitical uncertainty, the need for robust board-level oversight has never been greater. We have surveyed directors, officers and risk managers from around the world to capture their latest views on the risks being faced by boards across different industries, in different regions of the world and in for all different types and sizes of company.
This year’s survey is our most comprehensive yet, with new questions received from across the WTW and Reed Smith businesses. We have dived deeper into what aspects of AI boards are prioritising, how boards are responding to the changing attitudes around the world to diversity and climate change and where boards should be dedicating more of their time and expertise. Beyond these themes, the survey has also looked at geo-political and supply chain risks, the outlook for M&A activity and the growing emphasis on operational resilience in the face of cyber threats and other disruption.