HORIZON SCANNING

Navigating complexity with clarity

Capital Flows

Investment themes and financing strategies

Explore the Capital Flows Insights

Governance & Sustainability

Responsible business in a changing regulatory landscape

Explore Governance & Sustainability

Energy Transition

Navigating the global shift to low‑carbon energy

Explore Energy Transition

Digital

Digital transformation, compliance and commercial opportunity

Explore the Digital Insights

Crisis Management

Managing crisis, risk and reputation

Explore Crisis Management Insights

Capital Flows
Governance & Sustainability
Energy Transition
Digital
Crisis Management

Navigating complexity with clarity

Each year, our Horizon Scanning programme delivers expert insights, helping you anticipate trends, manage risks and turn uncertainty into opportunity.

This page gives you advance access to our 2026 publication, with insights across five themes. More content will launch in the coming weeks, including new episodes in our Horizon Scanning podcast series.

Explore the themes

Capital Flows

How are global capital flows shaping investment opportunities and risks?

Within our Capital Flows insights, we explore the forces influencing investment and transactions - from evolving merger control and private equity strategies to financing trends and market reforms. With shifting political priorities and regulatory complexity redefining how capital moves across sectors, we outline the key issues to help you to separate the signal from the noise.

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Governance and sustainability

What are the key trends impacting corporate responsibility?

Businesses are increasingly required to keep up with changing governance and sustainability standards. Our insights examine how shifting ESG agendas, evolving reporting obligations and new employment and governance frameworks are shaping strategies. Covering topics such as trans-Atlantic policy divergence and workplace trends, these perspectives aim to guide best practices.

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Energy Transition

Which factors are shaping a low carbon future?

Insights within the Energy Transition theme examine how geopolitics, security concerns and shifting investment strategies are shaping the path to a low-carbon future. From navigating market fragmentation to exploring the renewed role of nuclear power, we explore the challenges and opportunities defining the next phase of the energy transition.

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Digital

What are the developments for technology and innovation?

The digital landscape continues to evolve at pace. Our insights cover the diverging paths of digital regulation, the evolving AI landscape, the realities of data portability and new directions in UK and EU consumer protection - offering analysis on the opportunities and challenges shaping the digital world.

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Crisis Management

Which areas pose the highest risks to businesses?

We review the evolving risks and legal challenges that organisations may face in 2026. Our insights cover enforcement priorities, expanding corporate liability, developments in litigation funding and trends in class actions. Plus, we explore the activist agenda and the shifting cyber risk landscape - offering expert perspectives to help you to prevent a crisis and respond with confidence.

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LATEST FROM HORIZON SCANNING

Crisis Management
Article

The enforcement landscape

UK regulators and prosecuting authorities are signalling a decisive shift toward tougher enforcement in 2026. Armed with new legislative tools, advanced analytics and stronger penalties, authorities are creating a higher-risk environment for corporates.... 15 January 2026

Crisis Management
Article

Corporate criminal liability

Since the Bribery Act in 2010, corporate criminal liability in the UK has continued to expand and that trend has accelerated in recent years. The Economic Crime and Corporate Transparency Act 2023 (ECCTA) marked a major shift, introducing an expanded... 15 January 2026

Capital Flows
Article

Private equity – a more dynamic deal environment

Private equity deal makers continued to face a challenging geopolitical and macroeconomic environment in 2025. The U.S. Liberation day tariff announcements, in particular, had a chilling effect on the industry, putting a significant number of deals on... 15 January 2026

Crisis Management
Article

The activist agenda

Shareholder activism remained firmly on the corporate agenda in 2025, with activists proving resilient despite market uncertainty. Reflecting wider market trends, it was a year of two halves as year-on-year activity levels were relatively subdued in the... 15 January 2026

Crisis Management
Article

Cyber lessons to take into 2026

As we start 2026, the cyber threat landscape continues to evolve at pace. Organisations are grappling with increasingly challenging attacks, while legislators respond with new frameworks designed to strengthen resilience and accountability. 15 January 2026

Crisis Management
Article

An inflexion point for litigation funding?

Litigation funding has an important but contentious role at the heart of the civil justice system. The law has tolerated its growth because it can open up access to justice for people who could not otherwise afford it. For international investors, though,... 15 January 2026

Digital
Article

UK and EU Shifts in Consumer Protection

Consumer protection in the UK and Europe is entering a new era. In the UK, the enhanced regime introduced by the Digital Markets, Competition and Consumers Act 2024 (DMCCA) is well underway, while in the EU the new Commission has released initial... 15 January 2026

Governance & Sustainability
Article

Sustainability reporting in 2026

The UK is preparing to hardwire the International Sustainability Standards Board’s (ISSB) sustainability reporting standards into domestic regulation through the UK Sustainability Reporting Standards (UK SRS), joining over 30 other jurisdictions in... 15 January 2026

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We will continue to publish Horizon Scanning insights throughout the year.
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