America’s boardrooms are racing to overhaul their scenario planning processes, but most remain underprepared to deal with growing complexity. A new survey of public company directors reveals a widening readiness gap heading into 2026.

While 84% of directors say they have significantly changed their approach to address escalating risks, only 10% are using AI tools to manage that complexity. These findings are detailed in the 2026 What Directors Think report, an annual research partnership between Diligent, the AI leader in GRC SaaS solutions, and Corporate Board Member, a leading publication for public company directors.

Scenario Planning Expands, Tools Lag Behind

Directors are fundamentally transforming how they approach scenario planning. Nearly half (49%) are expanding the scope of scenarios considered, 46% are increasing the time spent on planning, and 36% are running a wider range of scenario types.

In addition, roughly a quarter of boards are engaging more internal stakeholders (24%) and external experts (22%). While this expansion generates more data and insight, it also introduces significant complexity—one that most boards are still managing with traditional processes.

“Board-level AI adoption remains nascent not because directors don’t see the value, but because many lack the safeguards, best practices, and governance frameworks needed to deploy AI responsibly in the boardroom,” said Dottie Schindlinger, Executive Director of the Diligent Institute. “The opportunity now is to close that gap with structured approaches that boards can trust.”

Key Findings from the 2026 What Directors Think Report

• AI adoption is broad but not deep: While 66% of boards report using AI in the boardroom, only 3% have fully integrated it into risk oversight and strategic decision-making. 40% do not use AI at all for risk oversight, 33% use it minimally, and 20% use it moderately.
• AI and M&A dominate growth priorities: 38% of directors identify AI deployment as a leading growth priority for 2026, while 40% prioritize growth through M&A or partnerships. Despite this, boards often rely on manual methods for their own scenario planning.
• Technology leads capital allocation: 42% of directors expect technology adoption and integration to receive the largest share of capital investment in 2026.
• Crisis planning focuses on top threats: Boards are concentrating crisis exercises on cyber events and data breaches (63%), economic shocks (58%), and regulatory or policy shifts (56%).
• Three levers to strengthen oversight: Directors say better risk oversight would come from more frequent full-board risk discussions (47%), clearer links between risk oversight and strategy (32%), and enhanced use of AI-powered tools (26%).

“The research shows that boards are doubling down on crisis preparedness for cyber risks, economic shocks, regulatory changes and supply chain disruptions, but these risks don’t evolve in isolation,” said Melanie C. Nolen, Research Director at Corporate Board Member. “The opportunity isn’t to replace human judgment, but to strengthen it with tools that can track how these threats intersect in real time.”

Board leaders can download the full 2026 What Directors Think report for actionable insights on scenario planning, AI adoption, M&A priorities, and capital allocation strategies to help navigate an increasingly volatile risk environment.