2026 KPMG Global CCO Survey

Today’s Chief Ethics and Compliance Officers are operating in an environment defined by volatility. Rapid advances in AI, intensifying regulatory scrutiny, and geopolitical uncertainty are expanding expectations of the compliance function beyond risk mitigation toward resilience and value creation.

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.

One of the clearest messages from the research is that the value of compliance increasingly comes from how well it supports the business through change. The priority is to identify new requirements early, strengthen governance, and help the organization respond before issues escalate. For the compliance function to be truly effective, it must act as a strategic partner to leadership in the development of the business.

Siiri Luoma

Legal Counsel

KPMG in Finland

Key highlights from the research

Compliance as a value driver

67% of CCOs surveyed are confident in assessing compliance synergies across functions including legal, HR, investigations, internal audit, and operations.
81% are confident collaborating with cybersecurity teams, and 68% with resiliency and business continuity teams.

Operational resilience takes priority

75% of CCOs say cybersecurity and data privacy are key areas for additional investment.
77% of respondents identify data analytics as a primary investment driver.
33% cite new regulatory requirements as the top compliance challenge over the next two years.

AI in compliance: Cautious optimism

68% of CCOs surveyed feel “mixed, leaning positive” about AI use, having seen more benefits than challenges.
AI is most commonly used for compliance risk assessment and management (50%), data visualization and predictive analytics (44%), and employee training and awareness (44%).

Compliance as a value driver Operational resilience takes priority AI in compliance: Cautious optimism

Compliance as a value driver

67% of CCOs surveyed are confident in assessing compliance synergies across functions including legal, HR, investigations, internal audit, and operations.
81% are confident collaborating with cybersecurity teams, and 68% with resiliency and business continuity teams.

Operational resilience takes priority

75% of CCOs say cybersecurity and data privacy are key areas for additional investment.
77% of respondents identify data analytics as a primary investment driver.
33% cite new regulatory requirements as the top compliance challenge over the next two years.

AI in compliance: Cautious optimism

68% of CCOs surveyed feel “mixed, leaning positive” about AI use, having seen more benefits than challenges.
AI is most commonly used for compliance risk assessment and management (50%), data visualization and predictive analytics (44%), and employee training and awareness (44%).

This research shows that organizational risks are becoming more tightly connected. For example, cyber threats, data, third parties, regulation, and AI all affect resilience and can no longer be managed in isolation. Boards and senior leadership are responsible for compliance and risk management, and the compliance function is a critical part of that broader effort. It helps build a shared view of risk, leverage data better, and strengthen collaboration across functions.

Harri Leppiniemi

Partner, Risk Consulting

KPMG in Finland

What this means for compliance leaders

The findings highlight a clear shift. CCO respondents are strengthening operational resilience, exploring AI carefully, and working to reposition compliance as a strategic enabler of business value. Success increasingly depends on cross‑functional collaboration, strong governance, and the ability to demonstrate impact to senior leadership.