Approaching The Future 2026 English

Foreword

Eleven editions mapping the present and future of intangibles

There are reports that document what is happening. And there are reports that help make decisions about what is to come. Approaching the Future was created with that second ambition: not to limit itself to describing trends, but to offer those who lead organisations an in-depth, rigorous and actionable overview of intangible assets and resources so that they can anticipate, decide better and create value in a sustained way over time.

Today, eleven editions later , not only does that purpose remain but it is more necessary than ever. Because the environment in which organisations operate in 2026 is not simply complex; it is structurally unstable. The speed of technological change, the fragmentation of the geopolitical order, the erosion of trust and the pressure to attract and manage talent have ceased to be isolated phenomena and have become the everyday reality for those who manage companies. In this context, the excellent management of intangibles such as reputation, communication, leadership, purpose, brand, talent, sustainability or public affairs is absolutely necessary for all organisations . It is the infrastructure on which trust is built, the social licence to operate is sustained and business value is generated and protected in the short, medium and long term.

Ángel Alloza

CEO Corporate Excellence - Centre for Reputation Leadership

Clara Fontán

Chief Operating Officer & Intelligence Corporate

Excellence – Centre for Reputation Leadership and

Director of Approaching The Future

Isabel López Triana

Founding Partner and Managing Director

CANVAS Estrategias Sostenibles

Claudina Caramuti

Founding Partner and Development Director

CANVAS Estrategias Sostenibles

1. Introduction

Introduction

In its eleventh edition, Approaching the Future 2026 offers a broad and comparative overview of the state of intangible asset management in organisations. This year reflects one of the most significant shifts in the intangibles agenda: artificial intelligence has emerged as the leading priority for organisations by importance and ranks among the areas receiving the most resources and effort. It is presented not only as a technological tool, but also as an organisation-wide strategic capability that impacts organisations’ competitiveness, productivity, efficiency, decision-making, talent, communication and reputation. In addition, in this edition, talent management and work models gain centrality as a condition for activating this transformation, and public affairs are incorporated for the first time into the trend map, highlighting companies’ growing exposure to the institutional, regulatory and geopolitical environment.

1. introduction

STRATEGIC

IMPLICATIONS

Artificial intelligence ceases to be an emerging trend and becomes an organisation- wide strategic capability for business performance

Geopolitics and geoeconomics cease to operate as external factors and become business variables

International tensions, regulatory changes, market fragmentation and economic uncertainty impact decision- making, supply chains, investment, risk management and the social licence to operate.

Its impact cuts across all dimensions of intangible management: reputation, communication, leadership, talent, sustainability, brand and public affairs.

However, its transformative capacity will not depend solely on technological investment, but on organisations’ ability to develop skills, adapt cultures, train teams and establish ethical and responsible frameworks for its use.

In contexts where institutional legitimacy is more fragile, organisations cannot limit themselves to managing their reputation reactively: they need to take a more active role in building social trust, coherence and legitimacy.

In Latin America, institutional distrust and polarisation reinforce the strategic role of reputation

2. TREND MAP

Trend

map

Diagrama circular que muestra conceptos relacionados con la gestión empresarial como reputación, inteligencia artificial, comunicación, liderazgo responsable, marca corporativa, asuntos públicos, modelos de trabajo y ESG, cada uno representado con un ícono distintivo y colores variados.

Descripción generada con IA

Approaching the Future 2026 presents nine major areas that shape the corporate agenda on reputation and intangibles .

The results show that the management of these assets is entering a phase of greater managerial demands: the priority is no longer only to recognise their value, but to turn them into organisational capabilities, indicators, management systems and decision-making criteria . Likewise, there is a deep interdependence between the different intangible assets. They should no longer operate as isolated areas: they influence each other and require management models capable of connecting decisions and resources.

2. TREND MAP

KEY FINDINGS FOR 2026

Al leads in importance and ranks among the areas receiving the most resources and effort

Al is, at the same time, the most important trend and one of the areas receiving the most resources and effort, which indicates that it is in a phase of active integration in organisations.

Communication assumes operational centrality

It continues to be the area with the greatest dedication of resources and efforts, reinforcing its role as a crosscutting capability to activate the rest of the intangibles, generate trust and connect strategy with stakeholders.

2. TREND MAP

Talent is confirmed as a condition for transformation

Its progress confirms that technology cannot be understood separately from human capabilities, culture, learning and new work models.

Public affairs enters the trend map

Its incorporation reflects the growing relevance of the relationship between business, regulation, institutions and public policy, although it still shows a relatively low level of operational activation.

Sustainability’s position on the business agenda is shifting

Its lower relative weight in stated importance should not be interpreted as abandonment, but as the reflection of a change of cycle marked by greater regulatory pressure, political debate and the need to demonstrate real impact on the business.

3. Executive insights by trend: lessons for navigating 2026

Artificial intelligence: relevance, reputation and trust in the age of the algorithm

Al defines the new competitive playing field, but its impact goes beyond efficiency or automation; it is a central driver of business transformation. In addition, it redefines how organisations are found, interpreted and recommended in environments mediated by algorithms, conversational assistants and generative search systems. The management of reputation and corporate visibility will have to adapt to this new intermediation.

Talent and ways of working: technological transformation requires human capabilities

The advance of Al once again places talent at the strategic centre of the agenda. Competitive advantage will not depend solely on incorporating technology, but also on the human factor: developing capabilities, learning, culture and work models which are capable of turning that technology into value.

Communication: from narrative to business impact

Communication maintains its role as one of the areas to which the most resources are allocated. Its relevance lies in connecting the organisation’s agenda with its stakeholders. Its evolution involves better integrating internal communication, listening and measurement, demonstrating its impact more clearly on reputation, engagement, social licence, differentiation and business results.

Reputation and reputational risk: robust metrics for better

La reputación sigue siendo un activo central de confianza y legitimidad. El avance en medición — con cerca de 8 de cada 10 organizaciones midiendo su reputación— marca una evolución relevante. El reto será utilizar esa información para anticipar riesgos, orientar decisiones y demostrar su contribución al negocio.

Responsible leadership: from conviction to management practice

Responsible leadership continues to rank highly in importance, but still shows a significant gap between recognition and management.

3. Executive insights by trend: lessons for navigating 2026

Corporate purpose: from definition to measurement

Organisations face growing demands to put purpose into practice. It is no longer enough to define or communicate it: it must guide decisions, bring organisational culture to life and demonstrate its contribution. Measuring its integration will be key to preventing it from being limited to storytelling.

Sustainability; making commitments and demonstrating results

Sustainability does not disappear from the agenda; it is being reframed. In a context of greater regulatory pressure, polarisation and scrutiny, its credibility will depend on the ability to connect commitments with results, impact and value creation.

Public affairs: a function gaining importance in increasingly complex environments

The entry of public affairs on the map reflects greater exposure of companies to the regulatory, institutional and geopolitical environment. Its evolution will require progress in anticipation, legitimate influence, listening and impact measurement.

Corporate brand: differentiation and relevance amid information overload

Organisations continue to devote substantial effort to corporate brand management, even if it does not always appear among the highest priorities. Its role will be key to building differentiation, coherence and consistent experiences in an environment of information overload and algorithmic mediation.

4. The business agenda in Spain and Latin America

The results of Approaching the Future 2026 show a shared but not homogeneous Ibero-American agenda. Spain and Latin America share a strong focus on artificial intelligence, communication, reputation and talent, although each region ranks these priorities based on different business realities and management contexts.

In Spain, artificial intelligence leads for the first time both the ranking of importance and that of allocated resources, confirming its entry into a more active phase of strategic integration. Talent management and work models show the greatest rise in the ranking, while reputation, communication and sustainability maintain a relevant role, although with different results in terms of activation and resources.

In Latin America, reputation and reputational risk is the most important area and, once again, maintains a solid position as an asset of trust and legitimacy. Artificial intelligence is rapidly gaining prominence and talent is emerging as a growing priority.

4. The business agenda in Spain and Latin America

Latin america: REPUTATION, Al

AND TALENT MANAGEMENT AS

STRATEGIC PRIORITIES

Changes in importance - Latin America

Gráficos de líneas que muestran la evolución de la importancia de varios temas como inteligencia artificial, comunicación y sostenibilidad entre 2025 y 2026.

Descripción generada con IA

Changes in resources and effort allocated - Latin America

Source: Approaching the Future 2026

4. The business agenda in Spain and Latin America

COMPARATIVE OVERVIEW

The difference between Spain and Latin America lies not so much in the trends they consider relevant, but in the place they occupy on the agenda . In Spain, Al and talent set the pace of transformation more strongly. In Latin America, reputation continues to operate as a cornerstone of trust, while Al and talent advance as emerging priorities.

In both cases, the common challenge will be to move from priority to capability : integrating intangibles into strategy, providing them with resources, measuring their contribution and connecting them with decision-making. That is where the evolution of the business agenda in 2026 will be decided.

5. The next frontier: metrics, dashboards and the evolving management function

The next frontier: metrics, dashboards and the evolving management function

Approaching the Future 2026 includes, for the first time, a specific snapshot of the incorporation of intangible assets and resources into organisations’ measurement and management systems. The results show a landscape in transition: organisations are making progress in measurement, but are still far from fully integrating intangibles into their decision-making and incentive systems. The main challenge is not only to measure, but to turn those metrics into criteria that influence decision-making, accountability and the remuneration of executive teams and all employees.

6. Key conclusions

Key Conclusions

Key takeaways

Approaching the Future 2026 shows a business agenda undergoing significant change. Artificial intelligence sets the new competitive context , but its impact will depend on the ability of organisations to develop and mobilise talent, adapt work models, communicate consistently, manage their reputation and build trust in increasingly complex environments.

6. Key conclusions

The data confirm that intangibles remain essential for creating and protecting business value, but they also show that maturity in their management is uneven . Some trends, such as communication, Al or talent, show greater alignment between priority and resources allocated. Others, such as responsible leadership, reputation, purpose or public affairs, continue to show significant gaps between what organisations recognise as important and what they actually integrate into their management systems.

The main conclusion of this edition is clear: the future of intangibles will depend on organisations’ ability to turn them into decisions, capabilities, metrics, responsibilities and behaviours .

Future success will depend on integrating Al with ethics, talent, reputation and trust; measuring intangibles using robust methods; and ensuring that commitments and actions translate into value for stakeholders. The company of the future will embrace change strategically, respond to its evolving environment and create lasting value for the communities in which it operates .

About Approaching the Future

Approaching the Future: international benchmark report on reputation and intangible management

This edition incorporates two methodological innovations that reinforce the practical and actionable dimension of the report.

An analysis of the factors shaping business management and the management of intangibles in Spain and Latin America.

A dedicated analysis of metrics and integrated management of intangibles.

About Approaching the Future

Expert panel

Ángel Pascual Ramsay

Alberto Andreu

Associate professor at the University of Navarra and Senior advisor at EY

Professor of geopolitics and geoeconomics & Senior

Fellow at the Centre for Global Economics

and Geopolitics. ESADE

Business School

Gabriela González- Valdés

Esther Paniagua

Journalist and technology analyst

Director General of the Institute of Internal Auditors of Spain

Lucía Carballeda

Juan de los Ángeles

Co-General Manager & Head of Reputation at

Edelman Spain

Expert in trend identification, innovation and change & Associate consultant at Zink

Innovation & Trends

Luis Megías

Macarena Estévez

Head of BlackRock for Spain, Portugal and Andorra

CEO of Cirentis

Oriol Iglesias

Ramón Pueyo

ESADE Professor - Ramon Lull

University & Academic co- director of the programme The Global CCO

Head of Sustainability and Corporate Governance

KPMG Spain

About Corporate Excellence - Centre for Reputation Leadership

The Corporate Excellence in Communication and Reputation Foundation, publicly known as Corporate Excellence - Centre for Reputation Leadership, is a non-profit corporate foundation that serves the public interest. It was created in 2011 by large companies to professionalise excellence in the integrated and comprehensive management of intangibles as strategic resources that guide and enable companies to create and protect the value they generate in the long term and to distribute it more evenly among their main stakeholders. It is an action tank that generates knowledge and applied innovation. Approaching the Future. Trends in Reputation and Intangible Management is its flagship annual report, now in its eleventh edition.

www.corporateexcellence.org

Access all materials at

www.approachingthefuture.com

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Descripción generada con IA

Please help us share Approaching the Future 2026 and credit the organisations behind the report.

Corporate Excellence - Centre for Reputation Leadership y Canvas Estrategias Sostenibles (2026). Approaching the Future 2026.