Information integrity risk, caused by the proliferation of AI enabled decision-making and uncertain AI transparency requirements, head the list of emerging risks for the first quarter of 2026, according to a new report by Gartner.

Gartner's quarterly emerging risk report series gathers insights and perspectives from enterprise risk management leaders, risk management professionals, auditors and senior executives on emerging and over-the-horizon risks. The latest survey of 337 senior risk and assurance executives raised AI workforce preparedness as a critical new risk and an increased spotlight on responding to geopolitical uncertainty.

Gamika Takkar, director, research, in the Gartner risk & audit practice, said: “The emerging risks in the first quarter of 2026 show new concern related to AI in the workforce and how preparedness is an increasing issue.”

The survey also showed that the low-growth economic environment – relating specifically to financial instability, high unemployment and inflation – no longer ranks as a top emerging risk as it had registered in the survey for the last half of 2025. Instead, there are concerns that unpredictable US policy shifts, including shutdowns and trade actions, could trigger capital flight from foreign markets, destabilising local economies and global investment strategies.

The Q1 2026 emerging risks report noted rising concern regarding geopolitical conditions that are creating a stream of new and intensified risks. These threats are uncertain, volatile and largely external, making them difficult for organisations to determine appropriate and timely responses.

To approach these uncertainties, Gartner said leaders should use a scenario matrix to define the focal issue, identify driving forces, craft potential scenarios, explore implications and develop action plans. Takkar added: “Starting with the highest-priority scenario, organizations should create an action plan outlining response options to take now and define early-warning triggers for future action.”

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