Business success now hinges on adaptability – Forvis Mazars C-suite barometer

Drawing on the firm’s most comprehensive global survey to date, the C-suite study shows that business adaptability is considered the key to success. Capturing views from over 3,000 executives across 40 countries and territories, the research shows leaders’ confidence is rising (up six points on previous year): they are revising their approach and accelerating plans with 69% increasing investments across all business areas (up five points). 

In fact, all of the top ten strategic priorities for C-suite executives highlight a fundamental shift in business strategy for 2026. Key findings show:  

• Transformation through technology leads the agenda: the number one strategic priority for global C-suite leaders is transformation through IT and technology, with three-quarters of businesses now having a tech transformation strategy in place.  
• Leaders are adapting to competition and tariffs: nearly a quarter of business leaders are focused on adapting to competition and tariffs (second top strategic priority), reflecting a shift in priorities as global uncertainty becomes the new normal.  
• International expansion plans are shifting: international expansion plans are becoming more diverse as Canada, Germany, France and China (respectively) now compete with the U.S. as the top destinations C-suite executives are targeting.  
• Operational agility rises in importance: operational agility has climbed two places. It’s now the third factor most likely to have the biggest impact on strategies and now among the top five investment areas for transformation.  
• AI is reshaping the workforce: artificial intelligence is both creating and replacing jobs, with 80% of leaders having restructured teams in the last two years to support AI adoption.  

Discover more of our findings and expert insights

Responding to these latest findings, Mark Kennedy, Partner and Chief Clients & Markets Officer at Forvis Mazars Group commented: “Uncertainty is now the norm, but leaders are responding with adaptability, bold investments and a focus on technology-driven transformation. Our research shows that success in 2026 will depend as much on adaptability as on ambition. The most forward-thinking organisations are embracing change, investing in people and technology and reimagining their strategies to stay ahead of disruption and competition.” 

While global uncertainty and disruption have led to a slight dip in expected revenue growth (82% compared to 85% in 2025), opportunities are still abundant among the challenges and leaders are confident they are building organisations ready for what’s next.  

Results show optimism for future growth is high with 92% of executives, maintaining the level seen in 2025. For the fourth year, economic uncertainty (42%) tops the list of factors most likely to hold back growth, closely followed by increased competition (32%) for the second year. Meanwhile, artificial intelligence (40%) and economic factors (38%) are identified as the trends most likely to impact businesses in 2026.  

These new or heightened risks and opportunities are influencing a shift in plans and priorities for the world’s executives. Technology transformation remains the ultimate priority (39%) for the fourth consecutive year, but it’s only part of the strategy. Nearly a quarter of leaders (24%) are adapting business models and strategies to counter rising competition and recent tariff disruptions. At the same time, international expansion remains a priority (23%), although not in the markets that once dominated. 

Transformation through technology 

 Tech-driven transformation remains the ultimate goal and the top priority of C-suite executives worldwide. In fact, 94% of leaders expect their technology transformation investments to increase their profits in one year. AI is top of the agenda – it’s the top trend having the biggest impact on business (40%), the top area of investment (76%) and 80% of leaders have restructured teams to implement AI. However, this is part of a broader vision to transform business through technology. Data analytics and automation are ongoing revolutions, and underpinning the entire transition is an ever-present requirement for security.  

Adapting to competition and tariffs 

 Intensifying competition and the shake-up to global trade are also reshaping strategic agendas for business leaders worldwide. Nearly a quarter of C-suite executives cite this as a top strategic priority, pushing it into second place for the first time. In this climate, the initial hurdles of tariff changes can be seen nine months later, as the adjustments that are prompting organisations to pursue cost efficiencies, innovate with new offerings and enter new markets.  

A change in direction for international expansion 

 Globally, there is a slight drop in the number of new countries businesses are expanding into with two in five having reduced their international expansion plans in the past year. However, the barometer shows that over half have added more countries they’re targeting for expansion and that most expansion plans should come to fruition in the next year or two. ​Targets for international expansion are also shifting, especially toward countries outside the US, with Canada, Germany, France and China now equally important and attractive for businesses. ​ 

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 About the study     

The C-suite barometer: outlook 2026 examines the views, challenges, and strategic priorities of today’s C-suite leaders around the world. This independent research was conducted in October and November 2025 and captures the views of 3012 C-suite leaders at for-profit organisations with annual revenues of over $1million across 40 countries.   

Press contacts  

Heather McMaster, Group Head of PR and Content                    
Heather.McMaster@mazars.co.uk  / +44 (0) 20 7063 4165 

Rosa Mejia Banks, Group PR and Content Officer  
Rosa.Mejia-Banks@mazars.co.uk / +44 (0) 20 7063 4934