IoD Commission Report 2026  Business. A Force for Good?

We are delighted to publish the final report of the IoD's 2026 Commission, chaired by Lord Rees of Easton OBE.

The report, Business: A Force for Good?, is the culmination of an independent Commission chaired by Lord Rees of Easton OBE, the former Mayor of Bristol, and brings together contributions from leaders in business, finance, governance, professional bodies and civil society.

The Commission explored the conditions under which businesses are most likely to contribute positively to society while supporting sustainable economic growth. It concludes that long-term business success and wider societal benefit are not competing objectives. Instead, businesses generate the greatest value when purpose, governance, ownership, incentives and accountability are aligned around long-term value creation.

To support this, the Commission has developed a practical seven-dimension framework covering purpose, accountability, ownership, incentives, impact, interdependencies and customers, designed to help boards, investors and policymakers assess whether the conditions are in place for sustainable value creation.

The report also calls on:

  • Business leaders and boards to embed clear, long-term goals in decision-making;
  • Investors to support long-term investment and stewardship; and
  • Policymakers and regulators to create an environment that rewards responsible business practice without imposing unnecessary burdens.

Better directors for a better world

The IoD supports directors and business leaders across the UK and beyond to learn, network and build successful, responsible businesses.

Enhancing transparency and accountability

Browse valuable governance resources from the IoD.
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