This June 2025 article in the Harvard Law School Forum on Corporate Governance summarizes the top issues for corporate leaders based on analysis of current data, executive insights, and emerging trends.
While I encourage you to read the full article, I’ll point out a few of the 10 priorities that stuck out for me:
- AI: AI offers sustainability gains but raises potential environmental, social & governance (ESG) risks. (#10 on the list)
- Business integration: The embedding of ESG into core functions is uneven but increasingly urgent. (#8 on the list)
- Climate strategy: Companies are deepening climate disclosure and aligning capital with risk, despite the evolving policy environment. (#4)
I would expect each of the three issues above to rise in the priorities list for 2026 given consumer sentiment and concerns about the economic climate for businesses.
