Shared services and global business services are entering a new phase of maturity – one defined less by scale and efficiency than by the ability to deliver measurable enterprise value. As operating models expand, technologies accelerate, and expectations rise, leaders are being challenged to rethink service design, delivery, and governance.
This report explores how shared services organizations are responding to these shifts, drawing on our annual survey of nearly 500 executives to highlight where progress is being made, where gaps remain, and what it will take to position the evolving shared services model as a true strategic partner to the business.
Published January 2026
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