Governance. Risk. Compliance. Cybersecurity.
Flagship report · January 2026

GCC GRC Outlook 2026

How regulation, AI governance, cyber resilience and the talent gap are reshaping the GCC's governance, risk and compliance landscape — drawn from a survey of 240 boards and CISOs across UAE, KSA, Qatar, Bahrain and Oman.

240
GCC respondents
5
chapters · 78 pages
9
regulators referenced
Five chapters

What's inside the Outlook.

Each chapter is anchored in primary research, regulator interviews and engagement data from MASTC's 2025 portfolio.

01

The regulatory tide reshaping the GCC

From NESA v2 and SAMA's Cyber Resilience Framework refresh to the UAE Personal Data Protection Law's enforcement window — 2026 is the year compliance becomes board-level operational risk.

78%
of surveyed GCC boards expect material regulatory penalties within 24 months
4.1×
rise in cross-regulator coordinated audits versus 2023
62%
of CISOs report >5 overlapping frameworks in their compliance estate
02

AI governance moves from policy to evidence

ISO/IEC 42001 adoption is accelerating, the UAE's AI Charter is influencing procurement, and KSA's SDAIA is publishing operational expectations. We map what's mandated, what's expected and what's still optional.

growth in ISO 42001 enquiries year-on-year across our GCC desks
41%
of enterprise AI use cases lack a documented risk owner
11
AI governance roles defined in the new MASTC operating model
03

From cyber security to cyber resilience

Boards are no longer asking 'are we secure?' but 'how fast do we recover?' DORA-style expectations are landing in the GCC via SAMA and CBUAE — recovery time, not perimeter, is the new metric.

<4 hrs
target recovery time for tier-1 services under SAMA's 2025 update
53%
of incidents in our 2025 IR engagements traced to third parties
2.7×
ROI delta between organisations with vs without tabletop programmes
04

The compliance talent crisis and the managed-service answer

Open GRC roles in the GCC are at a 5-year high. Hybrid managed-service models — vCISO, vDPO, internal-audit-as-a-service — are filling the gap. We profile what works.

9.2 mo
average GRC role time-to-hire across UAE / KSA in 2025
68%
of MASTC clients now operate a hybrid in-house + managed model
31%
cost reduction reported via managed-service GRC vs full-time equivalent
05

Six predictions for 2026

Where regulators, boards, attackers and technology converge over the next 12 months — and the moves leading GCC enterprises are making now.

1
regional regulator will publish a unified GRC reporting taxonomy
2
GCC-listed firms will face material AI-related disclosures
3+
new sector-specific cyber regulations expected from SAMA and CBUAE

Download the full Outlook 2026.

78-page PDF — five chapters, full survey methodology, regulator-by-regulator mapping and 24 charts you can use in your own board materials.

Email-gated download

We host the live PDF under Resources — request the gated copy there and our research team will send the chart pack alongside it.

Get the PDF & chart pack