Back to Global Corporate Governance Trends for 2026
Supervisory boards in Germany are going into 2026 with certain constants: geopolitical tensions, supply chain disruptions and rising regulatory complexity. A muted macroeconomic environment compounds these challenges, particularly across the industrial sector, a cornerstone of the German economy that continues to face substantial headwinds. The traditional notion of oversight is giving way to a more proactive and systemic understanding of risk resilience. Boards are no longer satisfied with monitoring external shocks; they’re building institutional capabilities to anticipate, absorb and adapt to them.
Audit and risk committees are increasingly including geopolitical scenario planning, cross-border regulatory mapping, enterprise-wide stress testing and cybersecurity preparedness in their annual agendas. Discussions on risk appetite, organizational adaptability and long-term preparedness have become defining features of boardroom deliberations. A critical element of this broader view of resilience is also the ability to anticipate long-term scenarios and translate them into concrete succession strategies for both the management and supervisory boards. This has created a discernible shift from a preference for non-executive director experts to generalists, namely former CEOs.
Looking ahead, resilience is set to evolve from a (reactive) defensive posture into a core dimension of corporate competitiveness. Forward-looking boards will treat resilience not merely as protection against volatility but as a strategic asset, anchored in foresight, agility and the ability to translate complex risks into long-term opportunities.
Digital transformation continues to change the infrastructure and pace of board work. The RRA DAX 40 Supervisory Board Study 2025 found that German boards are more digital than ever in their composition, which is helping drive enterprise-wide digitalization. At the same time, virtual collaboration tools, secure data platforms and real-time information access have become standard features in the boardroom, further embedding technology into the daily rhythm of directors’ work.
In 2026, supervisory boards are expected to further evolve from digital adoption toward strategic integration. The focus is shifting from simply enabling meetings to deploying technology as a catalyst for more informed and forward-looking governance. Practical Impulse: The Use of Artificial Intelligence Within the Supervisory Board, published by the German Corporate Governance Commission in September 2025, highlights the fact that AI is becoming an integral part of effective board practice. Early applications, from automated documentation to AI-assisted analytics, are already enhancing how boards process information, identify risks and prioritize strategic topics. Similar developments are emerging at annual general meetings, where early adopters are beginning to use AI to record, analyze and even anticipate shareholder questions, marking another step toward more data-driven governance.
With the EU AI Act coming into full force, subject to very few exceptions, 2026 will mark a defining year for digital governance. Supervisory boards are expected to incorporate AI into their workflows more systematically, guided by clearer regulatory standards and rising digital competence among directors. The emphasis will shift from experimentation to responsible application, balancing innovation with ethical and legal accountability.
The RRA Corporate Office Study 2025 shows that the corporate office – depending on company structure, supporting either the supervisory board alone or both the supervisory and management boards – is evolving into a strategic driver of board effectiveness across the German DAX and MDAX landscape. As governance becomes more complex, the corporate office has emerged as the central link among process, information and decision-making.
Across leading organizations, corporate offices now shape agendas, align committee work, facilitate the integration of international board members and support the chair as a trusted governance partner. This evolution strengthens cohesion and transparency and helps connect the dots to boost oversight quality.
In 2026, the corporate office will continue to mature into a strategic intelligence hub, integrating digital tools and analytics to help boards act with greater speed, depth and continuity. The effectiveness of the corporate office will increasingly affect how well supervisory boards can navigate complexity, maintain stability and deliver long-term impact.
As expectations continue to rise, the DAX 40 Supervisory Board Study 2025 found that increases in remuneration have remained modest year over year—a disconnect that highlights the heightened tension between responsibility and reward. While the 2025 AGM season saw several companies introduce incremental raises, a broader wave of adjustments is expected in 2026. These changes are meant not only to align compensation with the expanding scope and complexity of the supervisory mandate but also to preserve the long-term appeal of serving on a German supervisory board amid growing strategic, technological and geopolitical demands.
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