Governing culture in a complex world

Friday, 01 May 2026

Five principles for board oversight of organisational culture across leadership, strategy, risk, governance and accountability.


May 2026

Practical guidance on governance of culture, grounded in director experience, expert insight and contemporary governance practice.  

Governance of organisational culture is a core board responsibility. However, translating this responsibility into consistent, practical oversight can be challenging. 

Grounded in director experience and contemporary governance practice, this resource supports boards to govern culture in a changing world. It provides a principles-based framework structured for practical application, while recognising that culture looks different for each organisation and there is no one-size fits all approach - it requires ongoing discipline, curiosity and judgement.  

The resource sets out five principles across leadership, strategy, risk, governance and accountability: 

  • Principle 1: Leadership – Set the tone from the top 
  • Principle 2: Strategy – Integrate strategy and culture to drive performance 
  • Principle 3: Risk – Embed culture into risk management processes 
  • Principle 4: Governance and oversight – Establish processes and structures to support oversight 
  • Principle 5: Accountability and transparency – Promote trust and confidence 

Each principle includes practical insights and guidance, key questions for boards, and indicators and red flags to help boards strengthen governance of culture.

A concise snapshot has been developed alongside the guide, bringing together key messages, questions for boards and red flags to support board discussion and oversight.

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