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LRN’s “Ethics & Compliance Program Effectiveness Report” examines (among other things) how boards oversee ethics and compliance (E&C) programs, including the frequency of engagement and the types of information provided to directors. For purposes of its analysis, LRN categorizes programs as “high-,” “medium-,” or “low-impact” based on their reported focus on ethical culture.

Key takeaways include:

• Board-level engagement remains limited: Fewer than half of organizations report that their boards regularly review E&C metrics—such as hotline activity, training data, program resources, benchmarking, or planned improvements. The level of engagement has changed little from last year’s report.
• Most organizations report committee-level oversight of E&C programs: 79% of respondents indicate that a board committee has responsibility for overseeing their E&C program—up from 74% in 2025, with higher percentages reported among high- and medium-impact programs.
• Boards review E&C matters on a periodic—but not uniform—basis: The frequency of full board review varies, with organizations reporting quarterly, semiannual, and annual cadences, as well as some instances where review occurs only at the committee level or not at all. 

• Board reporting most frequently focuses on compliance risks and core program areas: Boards most commonly receive information on compliance risks (61%) and program budget (49%), followed by program structure and staffing, benchmarks and external comparisons, and training completions (each at 46%).
• Data and information on certain topics are less frequently reported to boards: Hotline cases and statistics (37%), benchmarks and external comparisons (40%), and planned enhancements and improvements (42%) are among the least commonly reported items.

The report also addresses additional topics, including technology adoption, middle management engagement, regulatory readiness, and third-party risk. The report is based on surveys conducted in September–October 2025 of ethics, compliance, and legal professionals and full-time employees across eight countries and 26 industries; 38% of ethics, compliance, and legal professional respondents were based in North America. 

Access additional resources on our Compliance & Ethics page.

                This post first appeared in the weekly Society Alert!