For the first time, Approaching the Future incorporates professionals’ own perspectives on the structural forces that are shaping the corporate agenda. This perspective not only makes it possible to understand which are the main factors that condition —and will condition— business and intangible management in the coming years, but also from which context they are interpreted and which factors are influencing them.

The results show that Spain and Latin America share the same transformation environment, but experience it differently, with different concerns and priorities. In both regions, the agenda is marked by artificial intelligence, geopolitics and geoeconomics, and the retention and attraction of talent. However, in Latin America, distrust of institutions (41.5%), social and political polarisation (39.9%) and reputational risks (37.9%) carry greater weight.

This difference is key to interpreting the report’s results. While in Spain artificial intelligence is perceived mainly as a challenge of strategic transformation, efficiency and organisational adaptation, in Latin America it also appears linked to a more complex social and institutional context, where it can generate uncertainty, distrust and new reputational risks.

Similarly, in Spain, geopolitics and geoeconomics are viewed primarily in terms of operational, economic and business risk, while in Latin America the focus shifts towards institutional fragility, legitimacy and the need to strengthen trust. This dual overview confirms that organisations are not only facing new management trends, but an environment that is redefining the conditions for creating value, building reputation and maintaining the social licence to operate.

THE WORLD IN 2026: MAIN FORCES OF

CHANGE