Business trends to watch in 2026
Strengthening AI infrastructure
According to Gartner, organizations are shifting their focus from generative AI as the centerpiece of AI programs to the enabling technologies that make AI delivery scalable, sustainable, and more manageable. These technologies streamline the integration and management of AI systems, ensuring they perform efficiently and adapt as business demands evolve.
To meet this need, CIOs are moving away from one-size-fits-all cloud environments toward purpose-built platforms designed around specific business objectives, such as enhanced data sovereignty, security, and workload performance. These platforms combine tailored cloud infrastructure with integrated computing, networking, and storage, optimizing for specific tasks with low latency, high speed, and efficient resource use. Security and compliance can be embedded from the start, helping regulated industries like healthcare, finance, energy, telecommunications, and life sciences meet strict requirements.
While cloud remains essential, hybrid setups – blending cloud and on-premises infrastructure – are increasingly important. This approach allows IT leaders to modernize systems while retaining control over legacy technology, balancing innovation with regulatory and operational needs. Concerns about data residency, compute capacity, and national security are driving these strategies, particularly in regions with strict data laws such as the European Union, where workloads may be repatriated from public clouds to local systems for compliance.
Purpose-built platforms also lay the groundwork for agentic AI. Although many organizations are still piloting autonomous AI agents or have limited deployments, expectations for adoption are high. In a Deloitte LinkedIn survey, nearly half of respondents predicted that agentic AI will significantly transform their organizations within two to three years. Localized, specialized hardware for inferencing will further improve performance and reduce cloud costs as deployments scale, making purpose-built platforms a key enabler of next-generation AI-driven operations.
Decentralization to combat global fragmentation
Geopolitical factors are affecting global businesses in various ways, especially for multinational companies. Conflicts and tariffs are disrupting supply chains, leading to costly operational issues for companies without backup plans. As global trade becomes more fragmented and regionalization increases, organizations need to adjust to different regulations, investment restrictions, and market access problems.
To address these challenges, some companies are adopting decentralized models. This helps them make quicker decisions and reduce the effects of fragmentation. However, it's important to find a balance between decentralization and centralization to maintain clear guidance, a unified strategy, and cohesion within the organization.
In practice, organizations are using different technology systems for each region to meet local regulations and optimize for regional needs. Some multinationals are setting up separate legal structures for each major region. This allows them to enter new markets when they see opportunities and exit risky ones quickly if necessary.
These separate entities also help companies leave high-risk markets more easily when needed. Multinational companies will keep adjusting their organizational structures based on geopolitical changes. Unlike changes in governance, these adjustments typically do not require changes to legal entities. Instead, they involve reorganizing to centralize or separate business units, functions, and shared services according to different geopolitical areas.
The level of centralization varies. Business units might operate as independent entities within a holding company, or the entire organization could operate as one unified unit.
Navigating an ESG minefield
In 2026, multinational companies will face complex regulations regarding AI governance, data privacy, cybersecurity, and environmental, social, and governance (ESG) issues. These regulations vary widely and can conflict with one another, making compliance challenging.
The EU has implemented the Corporate Sustainability Reporting Directive (CSRD), which requires certain companies, including those from the U.S., to report on specific sustainability matters. Despite some delays and changes, the CSRD continues to push for greater transparency in business operations.
Recently, the SEC stopped working on its climate disclosure rules and announced plans to reconsider regulations related to ESG shareholder proposals.
Meanwhile, individual states are creating conflicting ESG policies, creating a confusing regulatory landscape. For example, California is mandating climate disclosures for U.S. companies, while other states like Colorado, Florida, Illinois, Maine, Maryland, New Hampshire, Oregon, and Utah are also adopting pro-ESG measures. Additional laws are being considered in Colorado and New York. Over 40 anti-ESG bills have been passed in 21 states, primarily limiting ESG practices by financial institutions that handle state resources.
Despite this uncertainty, many companies continue to pursue sustainability efforts due to pressure from investors, customers, and some regulators asking for information on how they manage sustainability risks. Companies now incorporate sustainability into their core strategies, affecting areas like supply chain management, workforce planning, marketing, and risk management. This shows that ESG is increasingly relevant to their operations, not just compliance.
Moving into 2026, multinational firms will need to closely watch changes in laws across different regions. They must find a way to comply with areas that support ESG efforts while dealing with restrictions in regions that oppose them. Companies will need to maintain consistent global sustainability strategies while navigating these challenges.
Legislative trends to watch in 2026
Beneficial ownership information reporting
Beneficial ownership information reporting trends to watch are impacted by both federal and state legislation:
Federal legislation: Currently, the Treasury Department is only requiring non-United States entities to file a beneficial ownership information (BOI) report. Treasury’s Financial Crimes Enforcement Network issued an interim final rule exempting United States entities from filing BOI reports. However, the Corporate Transparency Act (CTA) – the statute that requires United States entities to file – has not been amended or repealed and questions persist as to Treasury’s authority to so drastically alter what a bipartisan Congress has mandated.
Some members of Congress have called for the CTA’s repeal, while others for the CTA to be enforced in accordance with Congress’ intent in passing the CTA and the plain language of the law. Any organization with entities subject to BOI reporting should pay attention in 2026 to further developments regarding the CTA, whether through legislation in Congress, Treasury regulations, or pending court decisions.
State legislation: While the CTA was being enforced, there seemed little need for the states to have their own BOI reporting requirement. Only New York enacted a BOI requirement, which effective January 1, 2026, will require foreign LLCs to file with the New York Department of State either an initial beneficial ownership disclosure or attestation of exemption, followed by annual updates. However, if the CTA is repealed or the rule limiting it to non-United States entities survives any challenges, will the states step in and implement their own BOI filing requirement? Will New York expand its BOI law to corporations? All of these are developments to watch in 2026.
Delaware General Corporation Law amendments
Many multinational corporations are incorporated in Delaware and governed by the Delaware General Corporation Law (DGCL). Although the DGCL is amended every year, the amendments enacted last year and this year were particularly significant – and controversial – as the legislature codified certain market practices that the courts had called into question, increased the board’s ability to delegate its authority, provided statutory protections for controlling stockholders, and limited the books and records stockholders could inspect. It is anticipated that the effort to ensure the DGCL continues to meet the legislature's perceived needs of its corporations will continue into 2026.
Amendments to corporation laws of other states
Corporations incorporated in states other than Delaware need to pay attention to the legislative developments in their home states as well. (Note that Nevada and Texas, two states that were particularly active in amending their corporation laws this year, are not holding regular legislative sessions in 2026). In 2026 we anticipate amendments in the following areas:
- Ratification of defective corporate acts: Allowing companies to approve actions that were previously flawed or improperly executed formally.
- Limitation of officer liability: Authorizing charter provisions that limit the liability of corporate officers under certain circumstances.
- Forum selection clauses: Authorizing charter provisions that designate specific forums for internal corporate disputes.
- Adoption of emergency bylaws: Enabling rapid implementation of bylaws in urgent or unforeseen circumstances.
- Streamlined holding company conversion: Simplifying the process for an operating company to transition into a holding company structure.
- Board approval of substantially final agreements: Permitting the board to approve agreements and documents in substantially final form without requiring full execution.
- Expanded use of electronic communications: Broadening the ability of companies to use electronic communications for corporate purposes.
Artificial intelligence regulations
AI has become an integral part of many enterprises’ products and services, decision-making, and processes. But while AI has many beneficial uses, it can be misused as well. State legislatures are concerned with the risks that AI can pose and many have enacted or introduced legislation regulating AI. These regulations take various forms, such as restricting the use of AI in setting prices for certain services or products, setting insurance rates, giving medical assessments, or making employment decisions.
Regulations can also require companies to clearly and conspicuously inform consumers that they are interacting with AI or that the content they are reading was generated by AI.
This legislative trend will undoubtedly continue into 2026 as AI becomes increasingly sophisticated and more integrated into our daily lives.
Emerging technologies/digital assets
Multinational corporations conduct many business transactions involving digital assets. Until recently, this has led to legal uncertainties as state commercial laws had been written with paper-based commercial transactions in mind. However, in 2022, the Uniform Commercial Code (UCC) was updated to address emerging technologies, such as cryptocurrency, NFTs, and other digital assets.
The amendments include a new Article 12 establishing specific rules for the ownership, transfer of rights, and negotiability of a subset of digital assets called controllable electronic records, and amendments to Article 9 regarding the perfection and priority of security interests in digital assets.
Since 2022, most states have updated their commercial laws to include UCC amendments, but not all states have made these changes. Some states that adopted the amendments included specific provisions that differed from others. Organizations that work with commercial or lending transactions involving digital assets should keep an eye on state laws and changes in this area.
State antitrust notification laws
Corporations planning on certain large mergers or acquisitions must make a pre-merger notification filing with the federal government pursuant to the Hart-Scott-Rodino (HSR) Act. A recent trend, expected to continue into 2026 and beyond, is for states to adopt laws requiring a state-level pre-merger notification filing. These state laws are expected to be based on the Uniform Antitrust Pre-Merger Notification Act. Under the uniform act covered entities (generally a party to the merger or acquisition that has its principal place of business in the state or that generates annual net sales of the goods or services involved in the transaction of at least 20% of the HSR Act’s size of transaction threshold) must file a copy of their HSR pre-merger notification form with the state attorney general.
In 2025, several states introduced legislation to adopt the uniform act. Washington and Colorado have successfully enacted this act. Any corporation planning a merger or acquisition that falls under the HSR Act should be aware of these state legislative efforts.
Key takeaways
In 2026, enterprises must focus on three critical priorities: building scalable, purpose-built AI infrastructure to drive innovation; adapting organizational structures to respond to geopolitical and regional complexities; and staying ahead of evolving regulations, including corporate law amendments, ESG requirements, AI rules, digital asset governance, and state-level antitrust obligations.
Proactively addressing these areas will be essential for mitigating risk, ensuring compliance, and maintaining a competitive edge in a fast-changing global landscape.
Learn more
As you navigate next year, CT Corporation is dedicated to helping your business stay compliant so you can focus on the year ahead. If you want to learn more, contact a CT Corporation representative.
