Large enterprises are valuable targets for cybercriminals, especially with the increasing prevalence of AI-powered attacks. Boards of directors and executives are starting to carry more cybersecurity accountability and take a more proactive approach to oversight. 

By tightening their technology governance policies, executives hope to continue their rapid pace of adopting new technologies, like AI and automation, but without the increased cyber risk.

In this report, we’ll look at Fortune 100 disclosures and other surveys to get an inside look at how top enterprises are increasing their cybersecurity oversight. 

Fast Facts About Cybersecurity Oversight in 2026

How Top Companies Treat Cybersecurity in 2026

Cyber incidents are more prevalent and costly than ever. According to recent data, the damage is now being felt directly by boards of directors and C-suite executives. 

Here are the biggest trends in cybersecurity oversight at the enterprise level.

1. Increasing Cybersecurity Emphasis in the C-Suite

As the highest-ranking cybersecurity executive, a CISO is responsible for protecting the company’s data and systems against cyber threats. 

In recent years, the role has grown to include additional data governance, compliance, and risk management efforts. Enterprises are increasingly adding CISOs to the C-suite, proving their emphasis on proactive cybersecurity measures. 

CISOs typically have between 10 and 20 years of industry experience, top-level technical skills, and strategic skills in leadership, communications, and crisis management. You can learn more about this career path in our step-by-step guide on How to Become a CISO.

2. More Visibility for Cybersecurity on Boards of Directors

In the past, board members may have been satisfied with episodic conversations regarding cybersecurity. Today, directors are taking steps to implement frequent board-level reporting and discussions on cybersecurity, all while expanding their personal roles and expertise in the area.  

Board priorities often signal a shift in the overall priorities of public companies. These insights on the growing emphasis on cybersecurity show that top companies are likely to continue to rely heavily on technical innovation. 

However, they’re likely to balance the risks by drastically increasing corporate governance. Look for enterprises to create clear ownership lines for cyber risks and enhanced cybersecurity reporting that includes forward-looking metrics.

3. Increasing Focus on AI Risks and Oversight

Nearly 40% of companies with revenues exceeding $5B are already scaling their AI solutions. Executives want to accelerate innovation and increase revenue, but these AI tools open up a host of cyber risks. 

Enterprises’ AI governance and risk management strategies are increasingly addressing incidents like prompt injection attacks and data poisoning. These cyberattacks can alter and expose sensitive data and set AI tools up for ultimate failure. 

In addition, enterprises are racing to get ahead of criminals who use AI to power their cyberattacks. Our list of The Latest AI Cyberattack Statistics shows that 87% of organizations have been targeted by an AI-based cyberattack in the past year. 

Many enterprises are turning the tables by implementing AI-powered threat detection, incident response, and investigation copilots to protect their systems.

4. Expanding Cybersecurity Training and Education

These statistics from SEC filings show that the vast majority of Fortune 100 companies are training their employees to avoid cybersecurity missteps. Considering the average cost of a data breach is $4.4 million, it’s likely that all enterprises are training their employees in some way, but have chosen not to specifically disclose their practices. 

Enterprises typically use a multi-layered approach to security awareness training. Most takes place through computer-based programs, but enterprises are also educating employees through simulated phishing scenarios and in-person training events. 

Newer options, like gamification and behavioral analysis, are also gaining popularity.

Enterprise-wide security awareness training can be very effective against cyber threats. One survey found that more than 80% of people who attended training found it useful.

5. Growing Investment in Cybersecurity Insurance

Cybersecurity insurance has two forms: first-party coverage (covering the enterprise’s own costs) and third-party coverage (covering claims others bring against the enterprise after an attack).

Typically, first-party cyber insurance policies cover the cost of restoring company data after an attack. Some also provide guidance in data extortion situations and coverage for post-breach investigations.

Third-party policies cover costs like lawsuit settlements, regulatory issues, and direct consumer payments. For example, simply notifying consumers of a data breach can cost nearly half a million dollars.

The growing adoption of cyber insurance isn’t limited to large enterprises. Cyber insurance is likely to become more popular among smaller businesses and nonprofits in the coming months, as well, because these types of organizations have fewer resources to respond to a cyber attack.

6. New Trend Alert: Factoring Cybersecurity into Executive Compensation

Executives are increasingly responsible for cybersecurity defenses and threat prevention. A prime example is Microsoft. After a “preventable” cyberattack in 2023, the company announced a new salary structure in which a portion of executive pay would be tied to cybersecurity performance.

Even if you’re in a non-executive IT role right now, you’re likely to see tangible rewards from building your expertise and keeping company leaders informed about risks. As you gain experience, you’re likely to land promotions, salary increases, and trusted leadership responsibilities. 

If you’re curious about the actual numbers, use our cybersecurity ROI calculator to see how earning a degree and certificates can impact earnings at each stage of your career path.