Boards and executive teams are aligned on ambition but increasingly divided on risk, capability, pace and progress, according to new research from Eton Bridge Partners.
The Board & CEO Insights Report 2026, the firm’s second annual survey of UK Chairs, NEDs and CEOs, finds that growth remains the shared priority across listed, PE-backed and privately owned businesses. Views on the obstacles, however, part company.
The widest single gap is on cybersecurity: 38% of Non-Executive Directors place it in their top three risks, against only 8% of CEOs. The divergence looks sharper after a series of high-profile UK breaches earlier this month as well as yesterday’s warning from the UK’s National Cyber Security Centre (NCSC) to make critical safety updates or go offline.
The same pattern appears on pace. Almost three-quarters of Chairs believe their Board is actively addressing most of its exposures. Fewer than a third of CEOs agree, and CEOs are around five times more likely than Chairs to say progress is slower than the risks warrant.
Olivia Sharp, Head of Board Practice at Eton Bridge Partners, said: “While Boards and CEOs share the same ambitions, our research reveals significant differences in how they perceive risk, capability and progress. These gaps matter because when Boards and executive teams disagree on the risks facing the business or the pace of action required, it raises questions about how aligned they really are.
“Cybersecurity is a clear example. Despite the current focus on AI, our research suggests NEDs are more alert to cyber risk than their executive counterparts. Understanding these differences is key to ensuring risks are properly prioritised, understood and managed at the highest level.”