1、SPECIAL REPORTLook Forward 2026 L.E.K.s annual perspectives on the strategic priorities for the year aheadLook Forward 2026:Strategic Priorities for Creating Value LOOK FORWARD 2026|FOREWORD2L.E.K.Consulting3L.E.K.ConsultingLOOK FORWARD 2026|FOREWORD Uneven momentum and disruption marked 2025 forcin
2、g leadership teams to focus on resilience and near-term value.Many started the year expecting steadier conditions,only to face shifting policy,changing capital availability and unpredictable demand.Those that performed best managed costs tightly while continuing to invest in capabilities that suppor
3、t agility and delivery at scale.At the start of 2026,the operating environment remains demanding.Conditions differ by market and regulation is moving in different directions.Capital is being deployed more selectively,reshaping growth plans and making consolidation more targeted.At the same time,slow
4、er volume growth and cost inflation are elevating pricing from a tactical lever to a central driver ofvalue creation.Technology is sharpening these differences.Advances in automation,data and generative AI are widening the gap between organisations that embed them into core operations and those that
5、 stop at pilots or licences.Boardroom attention is moving from experimentation to delivery,with operating models designed to scale productivity gains and improve decision quality.Value creation is also being redefined.With deal volumes below prior peaks and timelines extending,both corporates and in
6、vestors are extracting more from existing assets.Efficiency and resilience programmes are now strategic levers,judged by clear impact on EBITDA and cash.Organisational clarity is increasingly decisive,while sustainability expectations are moving from intent to proof,with greater scrutiny on cost,res
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