Insights

IT today is far more than just a cost-effective service provider – it is evolving into a strategic enabler of value creation, transformation and efficiency. IT organizations face intense innovation pressure and rising expectations. At the same time, they must manage tight budgets, explore new sourcing approaches, and develop more flexible governance models.

The 6th annual CxO Priorities Study, was conducted via interviews with over 1,000 top executives worldwide from 33 countries and 15 industries. The analysis reveals their strategic priorities and how organizations are adapting investment decisions in response to increasing complexity. While global relocation trends remain nuanced, there is a clear shift in workforce and capital allocation within Europe and other key markets. Innovation, R&D and resilience are high on the agenda. In contrast, sustainability has taken a back seat in the face of more immediate business challenges.

The optimization of the financial statement process continues to be highly topical and is being further stimulated by constant process improvements and the latest technological innovations. The aim of the further development of the financial statement process is anytime closing, i.e. closing at the touch of a button. So far, this exists only in fiction, but some aspects of this fiction already exist in reality. The unstoppable rise of artificial intelligence, particularly in the field of accounting, is also opening significant optimization opportunities for companies, for example through the automation of tasks. In this context, the Accounting Study 2024 looks at the extent to which companies have improved the preparation of their financial statements in recent years.

How do car owners perceive the future of e-mobility? The Horváth Automotive Customers & Markets Study Winter 2025 delves into current purchase intentions for electric cars and general perspectives on future mobility. The study surveyed car owners with short- to mid-term purchase plans in eleven countries. Over 60 percent of respondents in Europe and Germany who plan to buy a new car in the next two to three years are seriously considering a battery electric vehicle (BEV). This marks a significant increase from the previous year. Additionally, the proportion of those who categorically rule out purchasing a BEV has notably decreased.

You can find more detailed country-specific results in the study. For this representative survey, we interviewed nearly 3,000 car owners across eleven European countries, as well as in China and the USA, including around 500 in Germany. The survey was conducted in December 2024.

The automation industry is facing a variety of global challenges. While the demand for automation products and solutions is constantly rising, more and more companies from North America and Europe are facing increasing competition from Asia. At first glance, primarily the customers are benefiting from lower prices for the desired products. Many companies in the automation industry are therefore asking themselves which strategic initiatives they should prioritize to be successful in the medium and long term. How can companies ensure their competitiveness? And how can they differentiate themselves from the competition in the automation industry? Which levers promise the most significant influence on revenue and profitability? Which regional markets are desirable for revenue growth and investments in new production facilities? Do companies see their unique selling point more in their products or services? Which role does Artificial Intelligence play in the future of the automation industry?

The use of generative artificial intelligence (GenAI) has the potential to counteract the shortage of skilled workers, make processes more efficient and thus save costs and improve planning and product quality.

But how can GenAI be used in production-related functions, for example in the automotive industry? We examined this question in the study “Future of Employment in Operations”, for which we interviewed high-ranking experts from science, management, IT and consulting with a focus on AI. The result: production-related functions can be largely automated through the consistent use of generative AI – and this already until 2029. 

According to AI experts, up to 80 percent of the tasks of indirect functions in the automotive industry that are characterized by cognitive activities will no longer be carried out by highly paid specialists in the next six years, but by AI technology.

In a proactive move to reduce waste and protect our environment, the European Commission has introduced a novel proposal comprising uniform regulations designed to foster the repair of goods. This initiative aims to yield cost savings for consumers while aligning with the overarching objectives of the European Green Deal.

This study delves into an analysis of consumer behaviour and their tendencies to engage in product repair, based on an executed representative survey spanning five EU countries and 750 participants.

The study outlines the implications of the new consumer rights on retailers, their business models and service offerings. Companies that embrace the Right to Repair movement as an opportunity to build long-term, meaningful relationships with their consumers will shape a more resilient business world for years to come.

Current megatrends and disruptive changes have profound effects on markets, customer behavior, business models and production conditions. The banking industry does not remain unaffected by these developments.  

That is why we examined the transformational developments in the time horizon up to 2035 as part of our study “Corporate Transformation in Retail Banking”. In 10 theses we carved out what retail banks have to prepare for and what transformation implications arise from this. The theses are supported by findings from interviews with more than 50 CxOs and strategy managers from banks as well as inspiring quotes and practical examples.

The chemicals industry is cautiously optimistic about 2025, following a challenging 2024. Executives are navigating a high degree of uncertainty, with performance expectations closely linked to GDP growth and consumer confidence. Stability and predictability are crucial for the industry's outlook. 

Europe faces significant challenges such as excessive regulation, high production costs, and low growth momentum. Key priorities for 2025 include cost and profit initiatives, digital transformation, and green transformation.

This paper explores the broader implications of tariff exposure on business models, from corporate governance and transfer pricing to tax planning and commercial strategies. By analyzing recent and historical tariff regimes, it provides actionable insights, highlights key organizational risks and proposes strategic levers to enhance resilience.

Top-line growth is expected primarily through volume increases of established products and brands, as well as acquisitions. Mergers & Acquisitions (M&A) are seen as the preferred growth strategy, while geographical expansion is less relevant due to geopolitical risks. The study highlights the importance of AI innovations, cost control, and global regulatory harmonization. 

SAP Business Warehouse (SAP BW) has served organizations for decades as a reliable foundation for data warehousing and business intelligence. It has enabled tailored reporting, financial planning & analysis (FP&A), and financial consolidation through add-ons such as BPC and BCS.  

But the latest version, SAP BW 7.5, including its associated add-ons, will exit mainstream maintenance on 31 December 2027. Extended maintenance will be offered only until 31 December 2030, subject to additional cost. In addition, SAP BW’s architecture no longer meets modern requirements for data-driven FP&A, and AI-enabled performance management & steering (performance intelligence). 

This milestone confronts many finance and analytics leaders with a strategic question: What will be our trusted data & business intelligence platform for the next decades, after SAP BW? 

This paper explains why organizations should define a next-generation data & AI platform now, outlines strategic options for organizations using SAP BW, and concludes how to choose the best strategy.