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Boards can expect their oversight and corporate governance processes to be put to the test in 2025 as companies face unprecedented disruption and uncertainty—both from general global economic volatility and uncertainty, and specifically from the change in tariffs as announced by the United States resulting in elevated trade and geopolitical tensions, ongoing and intensifying wars in Ukraine, the Middle East and Sudan, high interest rates, recession risks, technology and business model disruption, elevated cybersecurity risk, climate risk, and more. Advances in artificial intelligence (AI) and heightened regulation globally will continue to add to the challenge. This document is a summary of our observations and recommendations for boards in the coming year.