There's only ever one person in a Formula 1 car, but no driver wins a Grand Prix on their own. Behind every champion is a team sitting on the pit wall, reading data streams spanning everything from fuel load and weather conditions to tyre temperature. Their job is to distil all of it into the few insights the driver needs, delivered at the precise moment they're needed.
Boards work the same way. Directors bring experience and critical thinking to the table, but to exercise their judgement effectively, they need the right information, framed clearly, at the right time.
Governance professionals are the bridge between the two, but their task isn't an easy one. That's why, in 2018, Board Intelligence and the Chartered Governance Institute UK & Ireland (CGI) published guidance on effective board reporting. The aim was to codify, for the first time, what high-quality board information looks like and to help governance professionals put it into practice.
Eight years on, Board Intelligence and the CGI have updated it. The new guidance draws on data from 1,857 governance professionals and directors across 1,676 organisations, plus roundtables with CGI members, to explore what's changed, what hasn't, and where board reporting is heading.
In this blog, we summarise what we've learned, the key changes we've made to the guidance, and how to put it into practice.
Why is board reporting so hard?
Since 2018, the environment that boards, governance teams, and businesses operate in has become more volatile, scrutinised, and complex. The volume of information that boards must engage with has expanded accordingly. Since 2019, the total annual cost of board reporting has grown by 177%, to £2.8 million a year for the average organisation. Board packs have expanded by 27%, to 220 pages on average, and board and committee meetings are up 34%.
Directors pay a price for this volume of information. As Pippa Begg, co-founder and CEO of Board Intelligence, puts it: "More data has not made boards better informed. Too often it buries the signal that matters under everything that might."
In 2025, 62% of directors and governance professionals rated their board packs "weak" or "poor" — broadly in line with data on board reporting from earlier years. Nearly two-thirds (63%) of respondents are not confident their pack is being fully read before meetings, and 42% say their materials are actively limiting board effectiveness. Over half (54%) say they struggle to find key messages in the board pack and 47% think their board papers don't share enough on the implications of the information presented.
The causes are structural, not a lack of effort. Often, they stem from a poor understanding of the board's needs and priorities. Faced with more scrutiny, a rising tide of regulation, and the ability to measure almost anything, management include everything they think might be required by the board, just in case. One roundtable participant called it "saturation bombing". The result is boards end up with more information and less clarity.
What does a good board paper look like?
Board reporting is not one size fits all, and what works for a FTSE 100 board may not suit a charity or a building society. However, there are some enduring principles that define what a good board paper looks like, regardless of an organisation's size, scale, or sector.
Across all environments, high-quality board papers demonstrate three qualities:
- A rigorous focus on what matters most
- Critical thinking that surfaces actionable insight
- Effective communication that enables the board to decide and act
Board Intelligence's Question-Driven Insight Principle (QDI), a methodology for writing high-impact board papers, is designed to deliver these three qualities.
In practice, report writers should lead with the "so what" to ensure the report delivers insight, rather than information for information's sake. A good executive summary is key. It sets out why a paper matters, the key insights it contains, and what the board is being asked to do.
How to implement board reporting best practice
To deliver effective board materials for every board meeting, you need an effective board reporting system. A single high-quality paper is not enough. Nor is it right to rely on a governance team toiling late into the night.
The encouraging news is that the right support makes a difference. Clear briefs, topic-specific templates, and structured feedback all lift paper quality. Briefing matters most: only 14% of directors rate their packs "good" or "excellent" when writers start writing without a clear brief, compared with 49% when they do. The lesson is to build the habits that make quality repeatable, rather than relying on last-minute heroics.
This is where Board Intelligence can help. Our AI report-writing tool, Report Writer, has been designed to help management draft papers grounded in the principles of good reporting — turning notes into best-practice drafts in seconds. Our advisory team supports governance professionals to simplify and transform board reporting, for example by designing information flows and providing practical, interactive report writing training workshops to give management teams the tools and confidence to craft clear, high-quality board reports.
With Report Writer, you can go from blank page to ready-to-share paper in a blink, with the help of AI built on 20 years of report writing expertise.
See report writerAI: a new approach to board reporting
The biggest change to board reporting since 2018 is the mainstream arrival of generative AI. Today, shadow adoption of AI tools is widespread, with colleagues using AI to write and review papers, often without oversight or acknowledgement. Only 5% of the governance professionals and directors we surveyed are confident their organisation is using AI smartly in its board reporting process.
That gap is an opportunity. Used well, AI can ease persistent board reporting problems. It can draft an executive summary, flag where a paper is too long or too light on implications, and speed up review. Used badly, it creates accountability gaps and data security risks, without solving the problems you brought it in to solve.
Board Intelligence and the CGI recommend five principles for judging any AI tool: keep a human in the loop, be transparent about use, protect data security, hold executives accountable for the content, and check that the tool is fit for purpose.
That last principle is particularly important, because general-purpose AI tools are not built for the confidentiality and low error tolerance of board work.
Find out more about Board Intelligence's approach to AI for boards and governance teams.
Where to start
None of the challenges identified in this research by Board Intelligence and the CGI is going away. The volume of information that directors need to engage with will keep growing and the pressures on boards and governance teams will keep intensifying.
But the tools to meet these challenges are improving, and the direction of travel remains clear. Better board papers lead to better board conversations, and better conversations to better governance.
That's what the updated guidance is built to do. As Peter Swabey, policy and research director at the CGI, puts it, it's there "to help you give your board the things it needs to take each corner well".
If you want to get started today, download the full guidance from the CGI's website. It also helps to know where you're starting from. Try the board reporting self-assessment tool and the board reporting cost calculator to benchmark your board pack against best practice and calculate how much reporting is costing your organisation.
Use our assessment tool to find out how effective your board reporting is and get actionable tips on how to improve the quality of your board pack.
Start nowFAQs
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What is the effective board reporting guidance?
The effective board reporting guidance is practical guidance for improving board papers and the process behind them, researched and written by Board Intelligence and the Chartered Governance Institute UK & Ireland (CGI). First published in 2018 and updated in 2026, it draws on eight years of data and responses from 1,857 governance professionals and directors across 1,676 organisations. It is available to download from the CGI website.
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What makes a good board paper?
Strong board papers share three qualities: focus on what matters most, critical thinking, and clear communication. Board Intelligence calls this the Question-Driven Insight Principle (QDI). A good paper leads with the "so what" and puts the answer up front.
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Where can I access the guidance?
The guidance isavailable to download from the CGI website (a log-in is required). Board Intelligence also offers a board reporting self-assessment tool and board reporting cost calculator, developed with the CGI, to help you benchmark your own reporting.
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How should organisations use AI in board reporting?
Governance teams that use AI well can address many common board reporting challenges. AI changes how papers are produced, not who is accountable for them. The guidance sets out five principles for responsible AI use: human in the loop, transparency, data security, accountability, and fitness for purpose. It is advisable to use AI tools designed for governance specifically, as general-purpose AI tools are not built for the confidentiality and low error tolerance of board work.
Read Board Intelligence's guide to AI for the board pack to find out more.
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