2025-26 Update: Global Trends

This module will enable you to

• Discuss the benefits of a PEST analysis
• Explore key political issues and risks for 2025
• Discuss major economic factors and forecasts
• Understand ongoing DEI and ESG issues that could impact organisations
• Explain the likely impact of rapidly developing AI technologies

About the module

This short course presents a short-term global PEST analysis to help you stay on top of key global trends for 2025-26.

The global economic and political system is in a state of intense turmoil, uncertainty, and volatility. Managing a business through a period of high risk and non-transparency is particularly challenging. In order to support effective decision making, accountants must fully understand the current context in which businesses or clients operate.

Political factors covered in here include conflicts, elections and US attempts to change the global trading order, whilst economic factors are explored in depth via an analysis of the trends outlined in OECD forecasts. A look at ESG (Environmental, Social, and Governance) and DEI (Diversity, Equity, and Inclusion) is the focus for social risk factors and AI, of course, dominates the technological risks currently facing organisations.