2026 BDO Board Survey: Governance Under Pressure

Surveying more than 200 directors, BDO finds board effectiveness—evaluations, refreshment, structure, and continuing education—is the governance area most at risk of being deprioritized amid crowded agendas, cited by 42% of directors. Effectiveness in collaborating with the CEO fell from 69% to 58% year over year, signaling eroding CEO-board dynamics that mid-market boards should guard against.