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.|

The study, based on a survey of 2,120 professionals from Ibero-America, offers an updated view of the state of intangible asset management in Spain and Latin America. The results show a shared but not homogeneous agenda: both geographies converge around artificial intelligence, communication, talent and reputation, but differ in how they interpret the context, prioritise their challenges and allocate resources to advance their management.

This edition also reinforces the practical and actionable dimension of the report. Each chapter analyses the level of importance and the effort devoted to each trend, but also delves into management priorities and the challenges organisations face in advancing their development. Added to this is the specific perspective of senior management and the analysis by company size, which make it possible to identify relevant differences depending on the level of responsibility and organisational scale. Each section concludes with strategic implications aimed at facilitating decision-making and moving towards a more integrated, measurable and cross-functional approach to managing intangibles.

In 2026, the management of intangibles enters a new stage. The challenge is no longer just to recognise their importance, but to turn them into organisational capabilities, indicators, decision systems and management criteria. The company positioned for future success will be the one capable of integrating technology, talent, reputation, trust and data to generate sustainable value over time.