Welcome to the Bermuda edition of PwC’s Corporate Governance Survey 2026
Respondents describe a governance environment defined by acceleration and complexity, where boards are balancing near‑term risk management with longer‑term strategic resilience.
In that context, Generative AI is emerging as a board‑level priority primarily through a governance and risk lens, and directors indicate boards are generally receiving information from management on AI direction—yet the depth of engagement and capability is not uniform across organisations.
Shifting geopolitical dynamics are increasingly influencing how businesses plan for the future, our survey finds. And a significant proportion of directors see a need for board refreshment, particularly as expectations around skills, oversight, and contribution continue to rise
