C-Suite Perspectives Governance Is Changing. Find Out What's on Deck for 2026
Jan 26, 2026
Brian Campbell, leader of The Conference Board's U.S. Governance & Sustainability Center and former general counsel, guides a brisk tour of governance shifts. ESG is moving toward disciplined, material priorities. AI brings big opportunity and governance risk. Boards and executives are refocusing on execution, revenue growth, and resilience amid political and regional uncertainty.
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ESG Moves From Signal To Discipline
- ESG has shifted from aspirational signaling to disciplined, material-focused execution with measurable outcomes.
- Companies now prioritize ESG issues that have clear business relevance, accountability, and ROI.
AI: Opportunity With Governance Risk
- AI is both a major transformative opportunity and a source of execution and governance risk for companies.
- Boards and C-suite leaders view AI relative to enterprise risk and require controls, data readiness, and clear objectives.
Reassign AI Oversight Across Committees
- Review committee charters and assign AI oversight across the board, not just the audit committee.
- Align AI oversight with strategy so committees cover both risk and opportunity.