81% of respondents report their organisation responded well to the global, economic, and social challenges of the past few years, but performance gaps remain
NEW YORK, NY – Feb. 10, 2026 – LRN Corporation, a leader in ethics and compliance (E&C) solutions, has released its highly anticipated 2026 Ethics & Compliance Programme Effectiveness Report, ‘The Next Leap: Technology, trust, and the transformation of compliance.’ LRN’s Programme Effectiveness reports have tracked and assessed the evolving E&C landscape for over a decade, helping organisations overcome challenges to build resilience. The latest report explores how E&C programmes are evolving in the era of AI and new regulatory challenges, and if organisations are meeting the demand for transformation.
“As the global environment of ethics and compliance continues to shift, strong programmes are essential for growth,” said Bob Lemmond, CEO of LRN Corporation. “This report emphasises the need for a reset of trust and integration of ethics with technology in compliance programmes to ensure ethical workplace culture, accountability, and technological advancement.”
The 2026 report reveals significant trends and gaps in the effectiveness of ethics and compliance programmes. While E&C programmes are overall progressing in sophistication and reach, many organisations are in a transitional phase where technology has been adopted, but not implemented. The report also highlights the widening performance gap between high and low-impact programmes, the remaining disconnect of middle management, and persisting insufficiencies in board oversight of E&C programmes.
Key findings include:
- Growing performance gaps: High-impact E&C programmes outpace peers by nearly 2x in data utilisation and tools. By linking culture and analytics, these programmes can effectively detect risk trends, refine culture metrics, and improve training and performance resources. Barriers such as talent gaps, weak governance, and lack of analytics capabilities contribute to a significant performance divide.
- Challenges in data use and tech Integration: More organisations use AI or data analytics in compliance, yet adoption remains irregular. Only 34% of programmes actively use data analytics for compliance evaluation and many organisations still rely on manual monitoring and reporting, leading to a breakdown in effectiveness.
- Regional inconsistencies in programme performance: Regulatory pressure, infrastructure readiness, and cultural priorities contribute to programme maturity across regions. North America and Europe show steady, mature compliance performance and technology adoption, while APAC is growing from a lower baseline.
- The disconnect of middle management: A confidence gap remains between employees and their immediate supervisors, with only 58% of employees believing their managers hold themselves to the same ethical standards as others. Simultaneously, many managers lack practical tools and tailored training for real-world operational situations, limiting their effectiveness.
- Stagnant Board oversight: Despite an increased investment in compliance systems from 2025, board-level oversight still lags. Globally, fewer than half of organisations report that their boards regularly review E&C metrics.
- Importance of Third-Party risk oversight: Organisations are increasingly focusing on third-party risk monitoring amid evolving regulatory standards in fraud prevention and data privacy, however third-party due diligence adoption remains low at 27%, with significant gaps between high-impact (51%) and low-impact (15%) programmes. High impact programmes integrate third-party risk into company values and governance.
“The 2026 Programme Effectiveness report confirms that E&C leaders are at an inflection point, where tech adoption and smart data utilisation will make or break successful programmes,” said Ty Francis, MBE, Chief Advisory Officer at LRN Corporation. “Transformation is driven by how technology is applied, and requires a reset of trust and priorities between leaders, employees, and regulators to embed integrity at every level."
LRN’s 12th annual Programme Effectiveness Report highlights strategies to address resource gaps, leadership alignment, emerging risks, and barriers to tech integration. Based on insights from more than 2,500 ethics and compliance professionals across industries and regions, the report classifies E&C programmes as high-, medium-, or low-impact based on how effectively they foster ethical culture. By examining key indicators such as ethical decision-making, organisational justice, and freedom of expression, the report underscores the need for integration of technology, human values, and data insights to enhance trust.
To download LRN’s The Next Leap, 2026 Ethics & Compliance Programme Effectiveness Report, visit here.
###
About LRN Corporation’s Reports
The 2026 Ethics & Compliance Program Effectiveness Report is the latest installment in LRN’s decade-long research series of surveys and analyses that track data points from ethics and compliance organisations across North America, Europe, and Asia-Pacific. LRN also conducts its annual Global Study on Ethics & Compliance Programme Maturity and Code of Conduct Report, which provide unparalleled insights into best practices, benchmarks, and innovative strategies shaping the future of compliance programmes.
About LRN Corporation
For over 30 years, LRN has helped organisations foster ethical cultures, elevate behaviour, and inspire principled performance. A pioneer of the modern Ethics & Compliance category, LRN provides education, technology, and advisory solutions to hundreds of the world’s leading organisations and today reaches more than 30 million learners worldwide. LRN is the trusted long-term partner to more than 2,500 organizations, including some of the most respected and successful businesses in the world. Recognised by Inc. as one of the Inc. 5000 Fastest-Growing Companies, LRN is headquartered in New York, with colleagues supporting clients globally.
