March 2026 Foreword The gap between these two groups isn’t about budgetsize, industry, or company maturity. It comes down tothree things: measurement confidence, financealignment, and the ability to link brand metrics tobusiness results. Brand Accountable marketers aren’tjust more confident, they’re getting more budget, moreinternal support, and more resilience when cuts come. Brand marketing has an accountability challenge. Notbecause it doesn’t work, but because too manyorganizations lack the measurement infrastructure toprove that it does. This isn’t a new tension. But it’s getting worse. Over thepast two years, budgets have steadily shifted towardperformance marketing, not because performance ismore effective, but because it’s easier to measure. Theresult: brand investment is being squeezed by ameasurement gap, not a strategy gap. This report lays out the data behind that divide andgives you a practical framework for closing it, whetheryou’re starting from scratch or looking to sharpen whatyou already have. MMA Global andWPromotepartnered on this study toanswer a straightforward question: what do themarketers who successfully defend brand budgetsactually do differently? We surveyed 102 seniormarketers across North America and found that roughlyhalf have built what we call “Brand Accountability”, theability to use measurement to justify and protect brandinvestment. The other half remain “vulnerable”. State of Brand Marketing Accountability in 2026 The shift to Performancecontinues Confidence in brandmeasurement is low02 Only 18% of marketers feel very confident in their brand measurementstrategy. Low confidence means brand budgets are first to be cut whentimes get tough and harder to grow when times are good. Only 24% of companies report being "very aligned" with Finance on brandmeasurement. Brand Accountable marketers are 2.6x more likely to havethis alignment in place. Marketing and Financearen’t aligned on brand ROI The #1 capability gap:linking brand metricsto sales04 When asked what single capability they most need, marketers said: linkingbrand metrics to business outcomes. Quantifying brand ROI is stronglyassociated with confidence (r=0.58) and finance alignment (r=0.56), thefactors most correlated with budget protection. Your managers may bemore optimistic thanreality warrants05 Executives are more realistic about measurement limitations than theirdirect reports. Managers tend to overestimate finance alignment andunderestimate barriers to advanced measurement. Agenda Study Makeup & Methodology01 State of Brand andPerformance Budgets02 The North Star: Quantifying Brand ROI and Aligning with Finance03 Measurement and Attribution Deep Dive The Seniority Gap05 Looking into the Future06 102 Private Sector Senior Marketersfrom North America 01 Online Survey, LOI 13mFieldwork: Aug-Nov 2025 Study Makeup& Methodology Respondents sourced from MMAand two verified external B2Bpanel providers Industries Represented & Revenue Marketer Role & Seniority 02 State of Brand andPerformance Budgets State of Brand and Performance Budgets Brand and Performance budgets are perceived to be mostly at “equilibrium”vs what marketers consider optimal1 Marketers have seen a shift towards Performance, due to an increased focuson outcomes, which is expected to continue, although mildly2 Confidence in brand marketing measurement is low, which is partof the challenge3 ~50% of marketers used measurement insights to defend or increase brandmarketing budget.We will call them “Brand Accountable”4 Brand Accountable leaders are a lot more confident about their measurementcapabilities, so they are much more likely to plan for increased budgets innext 12 months but also to protect their brand budget in case of a downturn5 Brand and Performance budgets are mostlybalanced vs what marketers consider optimal Marketers see a shift towards Performance,due to an increased focus on outcomes. The shift to Performance is expected tocontinue although mildly Confidence in brand marketing measurementis not strong and is part of the challenge ~50 of marketers used measurement insightsto defend or increase brand marketing budget Brand Accountable leaders are a lot moreconfident about their measurement capabilities Brand Accountable leaders are much morelikely to unlock more support for the brandas they improve measurement Brand Measurement Impact on Budget Support As a result, Brand Accountable invest morein brand, and they are closer to what theyperceive optimal for long term growth. Brand accountable leaders are also much more likelyto increase their budgets (Brand + Performance) innext 12 months Brand Accountable leaders are also more likely toprotect their brand budget in case of a downturn 03 The North Star:Quantifying Brand ROIand Aligning withFinance Quantifying Brand ROI and Aligning with Finance In general, brand ROI is not an area of clear alignment between marketingand FinanceBrand Accounta