AI is climbing the boardroom risk rankings faster than almost any other category, and the question for directors is no longer whether it will generate liability exposure, but how quickly.
In this article, WTW’s Global Directors’ and Officers’ Liability Insurance Survey 2026 shows that 56% of respondents now rate AI and machine learning as “very important” or “extremely important” for their directors and officers, up from 48% in 2024 and 51% in 2025. AI was one of only two risk categories to rise against the prior year, at a time when most others declined. Yet only 51% of boards feel they have the skills and knowledge to oversee it effectively, a gap that could itself become a source of D&O liability.
The article covers:
- The global picture - what directors and officers are most concerned about, from AI-generated errors and misinformation (50%) to AI-enabled fraud (40%) and the opposite fear of strategic failure to adopt AI (38%), and why governance appears to be lagging behind deployment.
- The North America outlier - why 71% of North American respondents rate AI as a priority risk, against a global average of 56%, and how the EU’s prescriptive approach and the US’s fragmented framework create compliance challenges for multinationals.
- Size and sector - how concern rises with company revenue and why finance, insurance and healthcare lead the way across industries.
- Are D&O policies ready? - how AI claims may test the boundaries of traditional policy wordings, from “wrongful acts” definitions to professional liability exclusions.
- Questions for boards - four challenges directors should be asking now, including whether AI governance is documented in a way that demonstrates board-level engagement, and how boards record decision-making on AI adoption to guard against claims that they moved too fast or too slow.
Learn More:
Read the full insight here.
Join the Debate:
These are the questions at the heart of this year’s NED Debate, held in association with WTW. Now in its eleventh year, the debate will test the motion “This House believes AI will dramatically change corporate governance,” with a panel including representatives from BCS, the FRC and Complyport. An indicative vote is taken at the start and end of the evening, with open-floor participation and a drinks reception before and after.
Thursday 5 November 2026 | 16:00-20:00 (GMT) | London, EC3M 7DQ | Free to attend
Learn more about the debate and register your place here.
About WTW:
Willis Towers Watson (WTW) is a global leader in advisory, broking, and risk management solutions. With nearly 200 years of experience and 45,000 employees in over 140 countries, WTW helps businesses turn risks into growth opportunities by providing tailored solutions for intricate risk profiles. WTW’s offerings, including professional liability, D&O insurance, cyber risk, and M&A-related insurances, directly address the risks and challenges faced by today’s NEDs. NEDA are proud to be working in partnership with WTW.