KPMG: board agenda for emerging risks
KPMG's San Francisco partner published a set of board agenda questions to help directors probe emerging risks and preserve value — a practical checklist focused on AI, cyber, and operational scenario planning. Firms seeking director candidates with governance depth will likely use similar question frameworks in interviews. (x.com)
KPMG’s Board Leadership Center announced companion reports titled “On the 2026 Board Agenda” and “On the 2026 Audit Committee Agenda” in a KPMG media release dated December 17, 2025. (kpmg.com) The Board report sets out seven priority issues directors should track for 2026 and calls for adoption of forward‑looking governance practices across the board. (kpmg.com) KPMG’s audit‑committee paper lists eight specific agenda items for audit committees and reports survey findings that 82% of board members say corporate reporting obligations have grown most for directors. (assets.kpmg.com) A separate KPMG PDF, “On the Board Agenda: Navigating Emerging Risks,” frames sustainability‑related risk oversight as a mechanism to preserve and create enterprise value and is available as a downloadable resource. (kpmg.com) Across its 2026 materials KPMG urges boards to update risk profiles more frequently, stress‑test strategic assumptions, and strengthen board composition via ongoing director education and rigorous evaluations. ( ) KPMG supplemented the written guidance with a Board Leadership Center podcast episode that walks audit‑committee chairs through the 2026 priorities and practical oversight steps for financial reporting, controls, and related committee responsibilities. (kpmgbuildingconfidence.podbean.com)
