Insights | KSG Advisory

Research Themes

A Focused Agenda for Governance Research.

These are intended fields of inquiry, not article listings, publication commitments or completed research.

Questions KSG may examine

Where should ownership and decision authority sit?
When do approval and escalation structures clarify responsibility?

01
Ownership and Authority
How accountability, formal responsibilities, delegated powers, challenge and escalation work across teams and organisations.
Questions KSG may examine
- Where should ownership and decision authority sit?
- When do approval and escalation structures clarify responsibility?
02
Evidence quality
How the source, relevance and limitations of information affect investment, change and executive judgement.
Questions KSG may examine
- What evidence is sufficient for the judgement required?
- How should fact, judgement, assumption and uncertainty be communicated?
03
Technology risk acceptance
How Ownership, Authority, Evidence and remaining uncertainty inform whether technology risk is accepted, addressed or escalated.
Questions KSG may examine
- What makes risk acceptance explicit and informed?
- Who has authority to accept the remaining exposure?
04
Resilience implications
How system design and supplier choices affect important services, dependencies, disruption and recovery.
Questions KSG may examine
- Which important services depend on the choice?
- How should resilience implications inform investment and risk?
05
Major-incident Review
How incidents and experience can improve future governance, Risk and Resilience arrangements.
Questions KSG may examine
- What changed in the governance context?
- How should learning alter future practice?
06
Executive technology reporting
How reporting can focus attention on evidence, exposure and consequence rather than activity alone.
Questions KSG may examine
- Which information is material to executives and boards?
- How should uncertainty and residual risk be expressed?

External Sources

Current Intelligence

Selected publications and developments from authoritative external sources, filtered against KSG’s research themes. Inclusion does not constitute endorsement, client advice, legal or regulatory guidance, audit, certification or formal assurance.

Last successful update: 2 August 2026 at 16:21

6 of 6 configured sources available

External source

Bank of England

25 June 2026

Publication

The Bank of England's climate-related financial disclosure 2026

The Bank has continued to integrate the implications of climate change into the delivery of its mission, across both its policy work and its own operational resilience.

Operational Resilience

View original publication

External source

Bank of England

12 June 2026

Publication

Operational resilience: recognised payment system operators and specified service providers

Supervisory statement

Operational Resilience
Third-Party Technology

View original publication

External source

Bank of England / Prudential Regulation Authority

18 May 2026

Prudential regulation publication

Letter from David Bailey, Charlotte Gerken and Rebecca Jackson on the prudential treatment of tokenised assets, stablecoins, and other cryptoasset exposures

Letter to Chief Executive Officers of all banks and designated investment firms.

AI and Emerging Technology Governance

View original publication

External source

Bank of England

15 May 2026

Statement

The Bank, FCA and HM Treasury joint statement on Frontier AI models and cyber resilience

Statement from the Bank of England, Financial Conduct Authority and HM Treasury

Ownership and Authority
Operational Resilience

View original publication

External source

Bank of England

14 May 2026

Speech

Operational resilience in a rapidly changing world − speech by Liz Oakes

Given at the KPMG and Fitch Ratings London Banking Summit

Operational Resilience

View original publication

External source

Bank of England

22 April 2026

News

FCA and PRA confirm changes to streamline senior manager accountability and boost growth

The PRA and FCA have set out reforms to the Senior Managers and Certification Regime, designed to reduce costs and offer greater flexibility.

Ownership and Authority

View original publication

External source

Bank of England / Prudential Regulation Authority

22 April 2026

Policy statement

PS12/26 – Review of the Senior Managers and Certification Regime (SM&CR) − Phase 1

Policy statement 12/26

Ownership and Authority

View original publication

External source

Bank of England / Prudential Regulation Authority

18 March 2026

Policy statement

PS7/26 – Operational resilience: Operational incident and third-party reporting

Policy statement 7/26

Operational Resilience
Third-Party Technology

View original publication

External source

Bank of England / Prudential Regulation Authority

18 March 2026

Supervisory statement

SS1/26 – Operational resilience: Incident reporting

Supervisory statement 1/26

Operational Resilience

View original publication

Current Areas of Investigation

Questions Being Developed Into Future Research.

KSG maintains a focused pipeline of research questions arising from changes in technology, regulation and operating practice. Inclusion indicates an active area of enquiry, not a publication commitment or concluded KSG position.

01
Decision Ownership in AI Governance
Active enquiry
How should accountability and approval authority work when AI systems influence significant technology or business outcomes?
02
Executive Technology Risk Acceptance
Active enquiry
What evidence, challenge and authority should support an executive decision to accept significant technology risk?
03
Evidence Quality in Cloud Transformation
Active enquiry
How can leaders distinguish useful decision evidence from large volumes of technical information, optimistic assumptions and incomplete assurance?
04
Technology Architecture Decision Records
Active enquiry
How should important architecture decisions retain ownership, rationale, dependencies, risk and expected outcomes over time?
05
Operational Resilience Metrics
Active enquiry
Which measures genuinely help executives judge resilience, rather than merely report activity, compliance or recovery capability?

Further Context

See the KSG Decision Capability System Behind the Research Agenda.

Explore KDCS

A Focused Agenda for Governance Research.

01 Ownership and AuthorityHow accountability, formal responsibilities, delegated powers, challenge and escalation work across teams and organisations.−Close details

02 Evidence qualityHow the source, relevance and limitations of information affect investment, change and executive judgement.+Show details

03 Technology risk acceptanceHow Ownership, Authority, Evidence and remaining uncertainty inform whether technology risk is accepted, addressed or escalated.+Show details

04 Resilience implicationsHow system design and supplier choices affect important services, dependencies, disruption and recovery.+Show details

05 Major-incident ReviewHow incidents and experience can improve future governance, Risk and Resilience arrangements.+Show details

06 Executive technology reportingHow reporting can focus attention on evidence, exposure and consequence rather than activity alone.+Show details

Ownership and Authority

Evidence quality

Technology risk acceptance

Resilience implications

Major-incident Review

Executive technology reporting

Current Intelligence

The Bank of England's climate-related financial disclosure 2026

Operational resilience: recognised payment system operators and specified service providers

Letter from David Bailey, Charlotte Gerken and Rebecca Jackson on the prudential treatment of tokenised assets, stablecoins, and other cryptoasset exposures

The Bank, FCA and HM Treasury joint statement on Frontier AI models and cyber resilience

Operational resilience in a rapidly changing world − speech by Liz Oakes

FCA and PRA confirm changes to streamline senior manager accountability and boost growth

PS12/26 – Review of the Senior Managers and Certification Regime (SM&CR) − Phase 1

PS7/26 – Operational resilience: Operational incident and third-party reporting

SS1/26 – Operational resilience: Incident reporting

Questions Being Developed Into Future Research.

01 Decision Ownership in AI GovernanceActive enquiry+Show details

02 Executive Technology Risk AcceptanceActive enquiry+Show details

03 Evidence Quality in Cloud TransformationActive enquiry+Show details

04 Technology Architecture Decision RecordsActive enquiry+Show details

05 Operational Resilience MetricsActive enquiry+Show details

Decision Ownership in AI Governance

Executive Technology Risk Acceptance

Evidence Quality in Cloud Transformation

Technology Architecture Decision Records

Operational Resilience Metrics

See the KSG Decision Capability System Behind the Research Agenda.