Business leaders, the latest benchmark for mid-market strategy has arrived: HLB International has unveiled its 2026 Global Survey of Business Leaders: Reinventing Transformation in Volatile Times.
Drawing on responses and insights from nearly 1,000 C-suite executives and business owners across 50 countries and 15 key industry sectors, the 2026 report provides a comprehensive look at how the world’s companies are navigating a technologically and geopolitically tumultuous year.
It also offers a data-backed roadmap for those tasked with steering organizations through the complexities of the modern economy.
It is essential reading for:
- Business Owners and CEOs looking to benchmark their 2026 growth targets against industry peers.
- Chief Financial Officers seeking to balance aggressive technology investments with disciplined risk management.
- Operational Leaders tasked with bridging the “AI literacy gap” within their internal teams.
- Strategic Planners ready to transition from rigid long-term forecasting to more agile, adaptive models.
This year’s methodology specifically targeted leaders within the middle market — the engine room of the global economy — to understand the tools and strategies top performers are using to outpace competitors.
From the adoption of new decision-making techniques to the most frequently cited area of weakness, the 2026 survey reveals that the gap between high-performers and the rest of the market is widening.
In the full report, you’ll discover:
- Why 60% of leaders are increasing tech spend while cutting traditional overhead.
- Why cybersecurity is now the most important marketing tool.
- Why “Return to Office” mandates might be costing you your most innovative thinkers.
- Why top performers — surveyed companies that saw a profit margin increase of 5% or more year over year — have abandoned the traditional 5-year plan (and what they’ve replaced it with).
Industry Highlights
The HLB Global Survey delves deeper into the projected outlook, risk factors, investment priorities, and other insights of leaders in additional dedicated reports spotlighting three key industry sectors this year: manufacturing, retail, and technology. A particular area of interest is how volatility has impacted the traditional planning cycles of each industry:
- Technology
“The technology sector operates with the shortest horizons: 28% of respondents use either continuous or sub-12-month planning cycles.” - Retail
“Retail shows a similar move toward rapid cycles, with 62% of leaders planning continuously or within 2 years.” - Manufacturing
“Manufacturing displays the widest divergence. Just over half of respondents plan on rapid cycles, while the remainder rely on longer horizons, with 47% still using three-to-five+ year roadmaps.”
Credit: Chart courtesy of HLB Survey of Business Leaders 2026
Click here to access the full report and see how your strategy compares — globally, within North America, or among small and medium enterprises.
Q: What is HLB International?
A: HLB International is a global network of independent advisory and accounting firms comprising 51,948 professionals across 155 countries. Rehmann is a member of the HLB network, leveraging our local expertise and global capabilities to service our clients’ needs.
Q: What is the methodology of The HLB Survey of Business Leaders 2026?
A: Responses to the survey were collected between September and November 2025. The research includes insights from 1,113 business leaders across 45 countries and a wide range of industries. Quantitative survey data is complemented by qualitative input, including in-depth interviews with three external experts, providing perspectives on global megatrends, artificial intelligence, customer experience management, business strategy and macroeconomic conditions.