In 2026, enterprises must navigate unpredictable economic factors, geopolitical tensions, and shifting consumer behavior. Proactive planning — i.e., being ready for a range of scenarios and real-time insights — will help leaders mitigate risks and seize opportunities in this turbulent environment. We encourage leaders to play offense first and seek investments that can take advantage of this moment to further your goals, while being ready for a sudden shift into cost-cutting defense. This data-driven report provides spending benchmarks and insights to help you build and implement a strategy that supports the relentless use of technology to continuously improve business results.