2026 Corporate Governance Trends to Watch

AI is quickly becoming integral to every aspect of enterprise decision-making, and the boardroom is no exception. In PwC’s latest survey of directors, 35% of board members say their boards have already integrated AI (including generative AI) into their oversight activities, a number we expect to rise in 2026. Directors are beginning to experiment with AI as a strategic partner, using it to digest and summarize voluminous board materials and surface insights from data. AI can also be used in board meetings to aid with decision-making, for benchmarking against peers, enabling scenario planning, and more. By leveraging AI capabilities, the board can narrow the information asymmetry between directors and management.

When applied thoughtfully, AI can equip boards with faster, independent analysis, fueling sharper questions, richer discussion, and better-informed decisions. It gives directors easier ways to obtain information and insights without relying solely on management’s perspective. However, boards must use AI responsibly and with proper guardrails. AI-generated outcomes can have biases and inaccuracies, so human judgment and skepticism remain essential. In addition, directors need to be mindful of data security and confidentiality of company information. For example, they should avoid feeding sensitive company information into public AI chatbots and technologies. In short, AI is a powerful enabler to augment board oversight, but it is no substitute for the experience and intuition of seasoned directors.

Takeaways for the board:

• Develop clear protocols and processes for using AI in board activities. Work with management and legal advisors to set guidelines and guardrails.
• Put ‘AI in the boardroom’ on the board’s agenda. Encourage directors to share how they are using AI, discuss how that use might evolve, and identify risks to mitigate. Invest in ongoing director education on AI to upskill board members on how to use this technology effectively and securely.