Board Value Index Report for December 2025

This document is a report detailing the findings of the second edition of the Board Value Index, which assesses board effectiveness in North America and the UK. The report aims to provide a benchmark for directors to improve their practices by sharing insights from a survey conducted with 233 company directors across the US, UK, and Canada. It outlines the perceived value that boards add, identifies barriers to board effectiveness, and compares results with the first edition published in June 2025. Key findings indicate that only a third of directors view their board as essential for value creation, with many reporting middling performance in various functions. The report also examines boards' preparedness for disruptive technologies and cyber threats, highlighting a reactive approach to these challenges. Additionally, it discusses the overall enthusiasm for board development activities and the varying perceptions of board contributions based on geographical and company size differences.