Directors Quarterly: Q3 2026

As we head into the second half of 2026, persistent volatility and the convergence of macroeconomic, geopolitical, technological, and regulatory risks continue to reshape the business landscape. Judgment, resilience, and adaptability remain paramount.

In this edition, we offer insights for boards, including observations from our 2026 KPMG Board Leadership Conference, as they recalibrate their agendas to help companies navigate near-term turbulence and longer-term structural change.

More than 70 percent of directors surveyed for our recent webcast said that their company’s strategy is likely to require significant adjustment over the next one to two years. We share insights from directors on how some boards are deepening their engagement in strategy and moving toward more dynamic oversight.