The Next Leap: 2026 Ethics & Compliance Program Effectiveness Report

After more than a decade of global benchmarking, LRN’s 2026 Ethics & Compliance Program Effectiveness Report marks a pivotal moment for the profession. This year’s research examines how organizations are navigating rapid technological change, rising regulatory expectations, and trust gaps, and whether technology is driving true transformation or simply reinforcing old habits.

Drawing on insights from more than 2,500 professionals and employees across 26 industries and 8 countries, the report highlights a widening gap between high-impact programs and the rest. While technology adoption and ethical culture are improving, integration remains uneven, leadership trust gaps persist, and AI governance is lagging – creating a clear call to action for leaders ready to take the next leap.

Get the report

Key findings:

The performance gap widens.
High-impact programs are accelerating by integrating culture and analytics into everyday management.
Technology adoption expands but lacks depth.
Use of AI and data analytics is increasing, yet many organizations lack the governance, integration, and measurement needed to translate tools into impact.
Ethical culture improves modestly worldwide.
Programs are strongest where leaders consistently model values and reinforce accountability, underscoring that culture remains central to effectiveness.
Middle management remains the missing link.
Even with stronger executive engagement, values are not consistently reinforced at the operational level, limiting program credibility and reach.
The governance paradox persists.
While investment in compliance capabilities has grown, board oversight has not kept pace with rising complexity and risk.
Third-party and regulatory readiness advance slowly.
Monitoring is improving, but preparedness for new fraud and ESG requirements remains uneven, with momentum strongest where regulation demands action.