在不确定性中应变：高管晴雨表2026年展望

3Foreword5Key findings6The global paradoxThriving amid uncertaintyBreaking through barriers to growthTrends set to have the biggest impact on businessesRenewed confidenceInvestment: the ultimate vote of confidence9The C-suite’s economic survival strategyExpert view with Forvis Mazars’ Chief Economist,George Lagarias101415 Resetting strategic prioritiesTransforming technologyAdapting to trade and tariffsA change in direction for international expansion Acknowledgements and methodology Foreword At the end of 2025, we collected the views of C-suite executives from all around the world for our sixthannual C-suite barometer. With insights from our largest sample yet, over 3,000 executives across 40countries, we uncovered a global paradox faced by leaders. Optimism about growth and confidence tonavigate external trends remains high, yet the business environment ispersistently uncertain and volatile. Uncertainty is now the norm. It is the backdropagainst which strategic decisions are made, shaped byeconomic shifts and influenced by rapid advancementsin technology. Yet the results that have emerged inthis year’s C-suite barometer reveal little hesitationfrom leaders. They are revising their approach andaccelerating plans with significant investments. Thisadaptability will not only be a competitive edge but thecurrency for thriving strategies and growth as we headconfidently into2026. While economic uncertainty around the worldthreatens plans and drags down growth,transformation through technology is proceedingat pace as a result of artificial intelligence (AI) – arevolution that is already impacting workforces aswe see organisations now focus on restructuringtheir teams and operations around it. In fact, AIimplementation is seen as the greatest opportunity.Executives report that it’s now stimulating more jobcreation than job replacement. Many view it as akey part of their ongoing technology transformationefforts, and the part that has the greatest potentialfor return if they can maximise on these investments.However, the change is coming both bottom-up and top-down. While AI is top of the C-suiteagenda, individuals and teams across businesses arespontaneously using AI to help them in their jobs.Leaders must choose strategically when and how tointervene to harness the technology’s full potential,but responsibly. In the broader tech-driven transformation of globalbusiness, data analytics and automation are ongoingrevolutions. This means data security is a key part ofthe AI and technology transition, rightly recognisedby leaders as a crucial investment. Intensifying competition and the shake-up to globaltrade are also reshaping strategic agendas for businessleaders worldwide. In this climate, tariff adjustmentsare not simply hurdles. They are promptingorganisations to pursue cost efficiencies, innovatewith new offerings and enter new markets. Leadersare responding with action and, with nearly nine inten leaders feeling equipped to manage tariff-drivencosts, confidence and contingency planning is nowembedded in the corporate mindset. There’s no doubt among C-suite executives thatthere will be challenges to navigate in 2026. Thebusiness environment is in transition, as new risksand opportunities emerge. In the last twelve months,disruption and change have resulted in a small dipin overall reported revenue growth, but executivesremain positive about their businesses’ ability to evolveand adapt to anticipated challenges ahead, and areconfident in the opportunities that can besecured. Foreword Importantly, we’re seeing international expansion targetsshift. Our findings show that plans are moving towards a morediversified range of countries, as Canada, Germany, France andChina (respectively) now compete equally with the U.S. as thetop destinations leaders are targeting. As C-suite executives areforced to adapt and find ways to mitigate higher trade and tariffcosts, they are understandably reviewing pricing strategies andconsolidating the services they offer internationally. Despitethe progressive challenges of 2025, it’s been encouraging thatoptimism from leaders has held firm, when it could have easilytriggered unpredictable reactions and unsettled marketsfurther. Change, as we enter the second half of this decade, is now rapid.It comes in forms that businesses know they cannot fully control,but the opportunities outweigh the risks for leaders able to adapttheir strategies and move forward with confidence. This adaptability in business comes through as a key themethis year, fuelling confidence. Adaptability is not about waitingfor uncertainty to pass but about building organisations thatare ready for what’s next and can thrive in the long-term. Ourresearch suggests leaders are embracing change, investing intechnology and people, and reimagining their strategies to stayahead of disruption and competition. The most successful will bethose who combine confidence with caution – moving forwardboldly, with strong aw