Near-Term Risk Outlook: Directors vs. Management

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Board Perspectives — Issue 193

Protiviti’s most recent annual survey of leaders contrasts the perspectives of active directors with C-level executives regarding the 2026 risk landscape, as well as how they prioritize investments to address risk.

This issue of Board Perspectives provides a unique opportunity to contrast the views of directors with those of C-level executives regarding the risk landscape over the next two to three years.

Key insights:

  • The risk landscape: A director’s perspective. When it comes to risk, directors were focused on cyber threats, talent and skills, watching the economy closely, prioritizing sustaining competitiveness and privacy risks.
  • The risk landscape: A management perspective. CEOs included two highly relevant risks directors did not ─ regional conflicts and unstable governments and sustaining customer loyalty and retention. The rest of the C-suite was focused on risks related to the reliance on third-party vendors and ecosystem partners, changes in global markets and trade policies and new risks from implementing AI.

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Board Perspectives, from global consulting firm Protiviti, explores numerous challenges and areas of interest for boards of directors around the world. From environmental, social and governance (ESG) matters to fulfilling the board’s vital risk oversight mandate, Board Perspectives provides practical insights and guidance for new and experienced board members alike. Episodes feature informative discussions with leaders and experts from Protiviti and other highly regarded organizations.

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