Board Director Remuneration and Governance Survey 2025/26 Report Launch

Strategy, Risk Management, and AI Expertise Seen as Most Important to Board Effectiveness over Next 2 Years

• 38% of director remuneration and 43% of board chair remuneration in upper range above €60,000 in financial services
• 70% of non-executive directors feel their remuneration reflects responsibilities and time commitments

70% of paid non-executive directors in Ireland have said their remuneration adequately reflects their responsibilities and time commitments, new research by the Institute of Directors (IoD) Ireland has revealed, with AI, strategy and risk management seen as key areas of expertise needed in the next two years.

The new research, titled ‘IoD Ireland Board Director Remuneration and Governance Survey 2025/26’, is the first of its kind in Ireland, and investigates remuneration across a broad variation in company scale and sectoral composition, from early-stage and family-owned businesses to mature, globally operating enterprises.

Within the specific area of Regulated Financial Services (RFS), 38% of director remuneration and 43% of board chair remuneration is above €60,000* within the upper range. 74% of director and 73% of board chair remuneration is also in the mid and upper tier of above €35,000 within this financial services category.

Among companies outside the regulated financial services sector – a wide-ranging category that includes SMEs, large private firms, non-regulated financial services, multinationals, and PLCs – 16% of directors and 17% of board chairs are remunerated above €60,000 within the upper range, while 34% of directors and 46% of board chairs are above the €35,000 mid range.

The directors surveyed also shed light on the emerging issues expected to impact effective board performance, with strategy, risk management, AI / generative, seen as the top three areas of expertise required in the next two years. Directors also said that compliance / regulatory, financial performance and cybersecurity / IT / data privacy were the greatest challenges they expected to face over the same period while serving on boards. 52% of directors in Regulated Financial Services said regulatory requirements have ‘marginally’ increased their board time commitments.

68% of the paid non-executive directors surveyed have more than six years’ board experience. 56% were in Regulated Financial Services (RFS) and 44% were from across all Other Companies (OC). 66% were male and 34% were female.

Caroline Spillane CDir, CEO of IoD Ireland notes: 

“This publication is an independent benchmark that highlights how remuneration is just one part of a much wider picture of responsibility, risk and purpose in directorships across Ireland. It is the first Ireland-specific dataset of its kind and provides clarity on value and expectations to inform board recruitment and remuneration decisions vital to our members and wider organisations across Ireland.

The research is focused on engendering transparency, the professionalisation of governance, and understanding what it takes to serve on a board in this country, and it very much highlights the significant and growing challenges directors must tackle, including data security and AI.

Spillane continued:

"Respondents see directorships as more than about just salary, but also about purpose and responsibility that demands time, skill, and integrity. The insights garnered from our research will be an extremely useful tool for private, unlisted, or growing companies that lack clear market comparators."

The ‘IoD Ireland Board Director Remuneration and Governance Survey 2025/26’ is the only independent Irish research of its kind. Its findings provide data-driven insight for the wider corporate ecosystem, from growing SMEs to large multinationals, and for state agencies which support the development of high-performing boards within Irish enterprise.