The findings of the 2026 KPMG Global Chief Ethics and Compliance Officer Survey strongly resonate with the Belgian market, where compliance leaders are facing an increasingly complex environment in which regulatory expectations, technology, and business risks are converging.
The new EU Anti-Corruption Directive is particularly relevant, strengthening the European framework around corporate liability and creating further incentives for organizations to maintain effective anti-corruption compliance programs.
In Belgium specifically, the Private Investigations Act remains an immediate priority. Companies conducting internal investigations concerning employees need to have an appropriate internal framework in place by 16 December 2026, setting out when and how such investigations may be conducted. At the same time, the EU AI Act is moving into enforcement, requiring organizations to strengthen governance around the use of AI while also creating opportunities to use AI and data analytics within compliance.
More broadly, the focus of compliance is shifting from having the right policies and procedures to demonstrating that compliance programs are effective in practice. This calls for stronger integration between risk assessment, speak-up, investigations, third-party risk, and monitoring, supported by better use of data and technology.
Based on a survey of 725 Chief Ethics and Compliance Officers, the 2026 CCO survey explores how compliance leaders are responding and where they are focusing investment, attention, and leadership over the next two years.
