Future Readiness Monitor 2026

The threat landscape in cyberspace remains severe and is evolving rapidly – in its latest situation report, the BSI states that there is “no reason to sound the all-clear”. Cyber resilience will be one of the most strategically important issues by 2026; at the same time, many companies consider their level of maturity to be lower than what is actually required to counter increasingly professional and rapid attacks. Small and medium-sized enterprises (SMEs) in particular are increasingly becoming the focus of cyberattacks, yet they often lack the same resources as large corporations to defend against them effectively.

Performance Culture is regarded as important in almost all sectors, but its implementation falls short of this expectation. Its relevance far exceeds its maturity level – many companies are in a transitional phase where performance orientation is on the agenda but has not yet been consistently embedded in target systems, incentive structures and day-to-day management. Investments are often made indirectly as part of larger transformation and efficiency programmes, rather than as a clearly prioritised area of focus in its own right. 

AI-driven transformation is at the top of the management agenda in 2026: 89 per cent of companies rate the topic as highly relevant – more so than any other transformation topic. At the same time, it is one of the areas with the lowest level of maturity; many organisations remain stuck at the stage of isolated use cases and pilot projects. Nevertheless, 69 per cent of companies regard this area as a high investment priority, particularly in data structures, system landscapes and AI-related capabilities. 

Around three in four companies rate the use of future technologies as highly relevant. Nevertheless, only around a third consider themselves well-positioned organisationally to make systematic use of technologies such as AI, quantum technologies, digital twins or extended reality. The willingness to invest is there, but remains cautious overall when measured against the pace and potential of technological development – with an upward trend in data- and technology-intensive sectors. 

79 per cent of companies rate securing and improving business performance as highly relevant. This makes the topic one of the most important areas for action in 2026. At the same time, only 43 per cent have achieved a high level of maturity. More than half are therefore at best moderately prepared. 52 per cent prioritise corresponding investments. They invest specifically in AI applications, data and analytics capabilities, process automation and modern control systems. 

In the area of regulation and governance, companies demonstrate the highest level of maturity compared to other topics: 63 per cent rate their implementation status as high – an increase of around 13 percentage points compared to the previous year. Governance structures have been built up and refined over the years, so that today the focus is primarily on targeted refinement rather than fundamental restructuring. Investment is flowing primarily to areas where new regulations – such as DORA, NIS2, the EU AI Act or sustainability regulations – create additional requirements for IT, data and reporting.

Around two-thirds of companies rate geopolitical developments as highly relevant, with the level remaining almost unchanged from the previous year. The maturity level in dealing with geopolitics is rated as adequate on average, but investment priorities remain comparatively modest – many companies continue to react on an ad hoc basis rather than taking a forward-looking approach. The figures show that only a small proportion have truly systematic geopolitical risk management and robust forecasting approaches in place.

More than half of companies already consider themselves well-positioned in terms of sustainable business practices – a record high compared to other topics. According to the KPMG Sustainability Value Creation Study, three out of four companies recognise a direct link between sustainability measures and financial performance. Nevertheless, many companies do not yet regularly assess the financial impact of their sustainability measures, meaning that economic potential and risks are not always consistently factored into decisions. 

Around half of companies regard business model transformation as a high investment priority, whilst around one in five companies plans only minor investments in this area. Many organisations have already reached a solid level of maturity. They are developing their business model in a targeted manner rather than fundamentally restructuring it. Transformation is increasingly taking place selectively – for example, through targeted acquisitions, partnerships and portfolio adjustments. In doing so, companies are focusing more on expected value contribution and integration potential. 

45 per cent of companies consider climate risks and climate-related changes to be highly relevant. Nevertheless, the issue currently ranks among the lower-priority areas for action. In terms of maturity, just under half already consider themselves well-positioned. Around a third have reached a moderate level, whilst just under a fifth are still in the early stages. Only slightly more than one in four companies currently regard climate risks as a high investment priority – with the risk of having to make up for necessary adjustments later under greater time and cost pressure.