2026年共享服务与外包行业报告

"Sharedservicesandglobal

businessservicesareentering

anewphaseofmaturity-one

definedlessbyscaleandefficiencyaloneandmorebytheabilityto

delivermeasurableenterprise

value.Asoperatingmodels

expand,technologiesaccelerate,andexpectationsrise,leadersarebeingchallengedtorethinkhow

servicesaredesigned,delivered,andgoverned.Thisreportexploreshowsharedservicesorganizationsarerespondingtotheseshifts,

drawingonourannualsurveyofnearly500executivestohighlightwhereprogressisbeingmade,

wheregapsremain,andwhatitwilltaketopositiontheevolvingsharedservicesmodelasatruestrategicpartnertothebusiness.”

BarbaraHodge

Editor-in-Chief

SSen

RESEARCH&ANALYTIes

sn26

POwerngPeffena

ableImpact

TomBangemann

HeadofDataDevelopment&Research,

SSONResearch&Analytics

TomisheadofDataDevelopment&Research,leveraginghisvast

knowledgeoftheglobalservicedeliveryindustryaswellaspreviousexperienceattheHackettGroup(19years).

BarbaraHodge

Editor-in-Chief,SSONResearch&Analytics

BarbaraisresponsibleforsSONResearch&Analytics'globalcontent-includingspecialistreports-whichcementsSSON'spositionasthemosttrustedresourceforpractitionersfromaroundtheworld.

SyazanaLim

LeadResearchAnalyst,SSONReseareh&Analytics

Syazanaleadsatalentedteamofdatascientistsanddevelopers,

spearheadingallSSONR&A'sproductsuite,includingtheMetric

Benchmarker,CityCube,SharedServicesAtlas,IntelligentAutomationUniverse,andVisualAnalyticsWorkbooks.

JoshMatthews

GlobalMembershipDirector,SSONResearch&AnalyticsThisreportispartofSSONResearch&Analytics'ongoingresearch

series.FormoreinformationonhowtobecomeapremiumsubscribertoSSONResearch&Analytics,contactJoshMatthewsat

Josh.Matthews@.

2

TheModernSharedServicesOrganization

Trackingtheongoingevolutiontooffervalue-addingservices

"Just15%ofthemarketisnotconsideringtheGBSmodel."

operatingviafourormorecenters.Thisis

atrendwehavebeenwitnessingforafew

years,whereSSO/GBShaveexpandedtosix,

eight,eventwelvecentersforvariousreasons

(accesstotalent,diversifyingtheirriskexposure,

providingspecifictailoredservices).Whileflyinginthefaceoftraditionalconsolidationobjectives,thisshiftalsopointstothefactthatshared

servicesarecontinuingtoevolve,possibly

MainlyFTEbasedMainlytransactionbasedMainlyfixed

MainlyoutcomebasedOther

offeringincreasedagilityandchoiceofservicesthroughselectiveexpansion.Sharedservicesarealsobecomingverylarge:insomeenterprises,theyaccountformorethanafifthoftotalFTEs,underscoringtheirgrowinginfluenceandscopeforexampleintocorebusiness/frontoffice.

Whilethemodelhasbeenaroundfordecades,wecontinuetowitnessitsexpansion:20%of

respondentshavelaunchedtheirsharedservicesoperationinthelastthreeyears(comparedto

17%ayearago).MorethanhalfoftheSSO/GBScoveredinthisresearchhavebeeninoperationformorethansevenyears,and40%for10or

moreyears.Thismaturityintermsoflongevityprovidesasolidbasisforcontinuedevolution.

Whathasnotkeptpaceishowservicesare

priced.TraditionalFTEorfixed-pricecontractsdominate(71%combined)evenasenterprises

628

34%

16%16%

2019202020222023

16%15%

2024

2025

14%15%

WHATPRICINGMETHODDOYOUUSETOALLOCATECOSTS

FROMTHESSO/GBSTOTHEENTERPRISE?

59%

15%

12%

4%

10%

HOWMANYCAPTIVESSO/GBSCENTERSDOES

YOURORGANIZATIONRUNGLOBALLY?

6026

EromCostentertoValueEngine;

82%77%

recognizeapo76%70%

opportunitytogenerate

intelligence-drivenvalueadd51%43%

50%55%

Data45%43%

Costremainscentraltosharedservices,43%43%

particularlyinvolatilemarkets.Yetthe41%40%

pivottowardvalue-addingservicesis

Reporting39%41%

lentManagement37%41%

unmistakable.Digitalizationtargets,

InformationTechnology36%34%

expandedscope,andlargerbudgetsreflect

36%36%

thisshift.BenefitsAdministration35%40%

OrderManagement/Fulfllment31%27%

WhilestrategicprioritiesstillemphasizeDirectProcurement25%29%

costandefficiency,serviceexcellenceSupplyChainPlanning23%18%

anddigitalizationarerising.ComplianceCustomerCenterProcesses23%33%

Plan-to-Result20%24%

andvalueprovisionarealsoprominent,

SupplyChainDelivery20%16%

highlightingtheinterdependenceoftheseRiskManagementServices19%21%

objectives.DigitalCoE18%-

Marketing16%13%

PartoftheshiftfromcosttovalueengineisDocumentManagement15%18%

demonstratedinthebroadscopeofservicesConsulting&AdvisoryServices14%18%

thatmoderndaysSO/GBSprovide.Thislist

Legal14%16%

KnowledgeServices14%15%

extendsfarbeyondtraditionalfinance,HR,

FleetManagement13%8%

andITservicesintoareasthatmoredirectlySales12%9%

impactenterprisegrowthandprofitability.RealEstate&FaciltiesManagement12%18%

SomeofthenotableservicesoutoftheITOpportunity-to-Proposal11%12%

40+thatwecoverinoursurveyincludeContentManagement11%8%

masterdatamanagement(nowprovidedEnvironmental,Social&Governance10%7%

SupplyChainManufacturing10%7%

by55%ofallSSO/GBS),dataanalytics/

CorporateCommunications10%11%

businessanalytics(45%),variouspartsof

Industry/sectorspecificprocesses9%11%

thesupplychain(upto23%),MarketingEventsManagement9%7%

(16%),consultingandadvisory(14%),salesCreative/DesignServices8%8%

(12%),andESG(10%)-extendingintoHealth&Safety8%6%

creativedesignservices,health&safety,EngineeringServices7%6%

ment7%5%

3%1%2%3%1%2%5%6%

4

REECHLT1

WHATSPECIFICDIGITALSKILLS/AISKILLSAREYOUUPSKILLING/RECRUITINGFOR?

WestillseeastrongemphasisonRPAandintelligentautomation,specificallytheabilityto

workwithlargedatasets;

datavisualization,andpredictivemodelling.

Softskillsandmindsetare

crucial.Manyexecutives

emphasizedigitalacumen,

andbeingcomfortablewith

change,overtechnicaldepth

AlliteracyandappliedAl,wherebyit'smoreabout

beingadaptabletothenewtoolsthanbringingthehard

skillstothetable:

GenerativeandagenticAl

arefrequentlymentioned,

specificallyprompt

engineering&design,agent

creation&orchestration.

REECHLYTC

BssONpesearehacnalsics2026

theworkforc

mmodity

gsignificantchange

"Thisgenerationalshiftunderscorestheimportanceofworkplaceculture.”

only7%mainlyremote.theworkforce:rathatingthe

conditions,shared

Earlyconcernsaboutthenegativetomeetingtheirpotealemployees

impactofremoteteamsseemtorequirements.Moderndayemployee

beoverblown.Halftherespondentsvaluepropositionstypicallyemphasize

believetheyarefindingabetter-qualitycareergrowth&development,digital

employeeorbetterskillsetsasaresult.&innovationopportunities,global

Whileroughlyathirdofthemarketdoesexposure&crossfunctionalexperience,listsomedeterioration,morethan30%workplaceflexibilityandwell-being,and

suggesttheyhaveseenanimprovementrecognition&purpose.

inoverallperformance.

TheseEVPsaredesignedtoattractand

Regionalandglobalrecruitinghasretaintalentinacompetitivemarket

provenbeneficial.Halfofrespondentsanddifferentiateemployersandcan

reportimprovedtalentquality,whileonlycutturnoversignificantly.Asshared

athirdnoteanydeteriorationincultureservicesevolvedfromtransactional

oroutput.Manyhighlighttheabilitytohubstostrategicpartners,EVPsreflectscalequicklybytappingtalentacrosstheshiftbyhighlightinginnovation,

regions.leadership,andimpact.

GenZexpectationsdiffer:compensationmatters,butskillstraining,certification,andtech-enabledenvironmentsrank

higher.Retentionremainschallenging.thoughitisimproving-19%ofSSO/

GBSnowexpecttoretainGenZbeyondthreeyears,upfrom16%in2024and

just7%in2022.

Thisgenerationalshiftunderscorestheimportanceofworkplaceculture.Gen

Zemployeesseekmeaningfulwork,

opportunitiesforgrowth,andalignmentwithvalues.Sharedservicesthat

providethesewillbebetterpositionedtoattractandretaintalent.

GIVENTHESHIFTTOWARDSMOREREGIONAL/GLOBAL

THEIMPACTONYOURSSO/GBS?[multipleselectionsoffered]

RECRUITING(IELOCATIONAGNOSTIC)WHATHASBEEN

WHATEFFORTSAREYOUMAKINGTOATTRACTTALENTINGENERAL?[multipleselectionsoffered]

MoreflexibilityintermsoffillingourrecruitmentneedsImprovedabilitytoscaleupwork

Betterquality/skilledemployees

Animprovementinoveralloutput/performanceAdeteriorationinteamcohesiveness/integrationAdeteriorationinteamculture

67%

65%

50%

64%

52%

50%

47%

31%

RevisingtheEmployeeValueproposition LeveragingthecompanybrandBroadeningTalentAcquisitionchannels

20%

11%

32%

20%

Sellingthepurpose-ledvisionofthecompanycultureIncreasedCompensation&BenefitsTargetingnon-traditionalgroups

13%

11%

2%

Customercentricservicesleadoutput-based

discussionsandamorecollaborativeengagement

problemsolvingorsolutions.

WHATHASEARNEDYOUTHEGREATEST

KUDOSFROMYOURCUSTOMERS?

83%84%

43%36%

41%42%

32%35%

27%30%

22%27%

21%32%

19%26%

15%14%

HOWDOYOUDEFINE“VALUE”INYOURSSO/GBS?

OptimizatonSatisfaction

Compliance

LaborArbitrage&WorkAbsorption

EmployeeSatisfactionRiskOptimizationGrowth(volume)

WorkingCapitalImprovementCapabilityImprovement(talentincubator)

MarginImprovementRevenueImprovementGrowth(newmarkets)BrandImprovement

19%22%

Improving

Customer

Satisfaction

3%3%

lmproving

TeamMorale

21%21%

Cutting

Cost

57%54%

Creating

Cost

Customer

AREYOUPLANNINGTOEXPANDYOURSCOPEOFWORKINTHECOURSEOFTHENEXTYEAR?

86%

Yes

AREYOUMOVINGFROMTRADITIONAL,

TRANSACTIONALBACKOFFICEACTIVITIESTOWARDSCOREBUSINESSSUPPORT?

52%48%34%35%

20252024

14%17%

SEAnCHeAuLTICG

OutsourcingRemainsPopular:ButCustomersWantMore

Outsourcingcontinuestobeasignificant

plankinoverallservicedelivery

Outsourcingremainsaconsistentcomponent

ofservicedelivery,usedbyroughlyhalfthe

market.Mostorganizationsworkwithupto

threeoutsourcedcenters,whileaquarter

leveragefourormore-takingadvantageof

BPO'sbroadgeographicfootprinttotapinto

differentcapabilities.Outcome-basedpricingismorecommonamongBPOs(30%)thancaptives(20%),reflectingmoreawarenessofwhatcan

beaskedforandanunderstandingofagilitystillmissinginmanyinhouseofferings.

looktooutsourcingtoprovideareasonablesolution.

Challengespersist,however.Quality,

talent,andattritionarethemostpersistent

operationalissues,whilecostmodelsandlackofflexibilityfrustrateorganizationsseeking

value-drivenoutcomes.Respondentswant

outsourcingpartnerstoactasstrategicallies,embeddingthemselvesinoperations,drivinginnovation,andensuringaccountability.

DriversformovingtoBPOshaveshifted:agilitynowoutrankscost,followedbyeffectiveness

andacesstotalent.Accesstotechnologyand

Thisevolutionhighlightsthedualroleof

outsourcing:asourceofefficiencyaswellasapotentialpartnerintransformation.Themost

nshipsWillbethosethatmove

contractstocoilaboratrve

REECH

LTIC

8

IFYOUOUTSOURCE;HOWWOULDYOURANKTHEFOLLOWINGBENEFITS?

72%

70%

65%

64%

58%

54%

42%

WHATISTHEMOSTPERSISTENTCHALLENGEINOUTSOURCING?

#1CHALLENGE:

LackofDeepBusiness

UnderstandingandTrue

Partnership

Limitedunderstandingofclient's

business,processes,culture,and

strategicpriorities.Solutionisfor

vendorstoinvesttimetounderstand

end-to-endprocesses,industry

context,andcustomerexpectations;

outcam

#2CHALLENGE:

QualityandConsistencyofServiceDelivery

Oftenlinkedtoinconsistencyovertime,rework,handoffs,anderrors

-particularlyasservicesscale

orbusinessconditionschange.

Solutionisforvendorstomaintain

consistentqualitystandardsand

investinstrongqualitymanagement,

#3CHALLENGE:

TalentQuality,

Attrition,andSkills

Unstableteamsandunevenskill

levelsareacorerisktooutsourcing

success,particularlyincompetitive

labormarkets.Solutionisfor

vendorstoinvestinstrongretention

strategiesandcontinuousupskilling,

includingdigitaland

#4CHALLENGE:

LimitedValueCreationBeyondCostArbitrage

Outsourcingmodelsremaincost- focusedandtransactional,with limitedincentiveforproviderstodrivetransformation,automation,orproductivitygains.Solutionisforvendorstouseoutcome-basedorvalue-sharingcommercialmodels,

SEEALSOUPCOMINGRESEARCHREPORT:

BUSINESSPROCESSOUTSOURCINGIN2026:SHIFTINGEXPECTATIONS

WHATISYOURBPOPRICINGMETHOD?

50%

EEAnCHeAuLTieG

ContinuousimprovementistheunderlyingmantraofSSO/GBSperformance

ProcessimprovementisaconstanttargetacrossSSO/GBS.Oneofthesuccessfulenablershasbeentheemergenceofthe

“globalprocessowner'(GPO),withthedataconfirmingthat89%ofrespondentsareseeingapositiveimpact.GPOpenetrationisdeep:Acrosscorefinanceprocessesroughly90%ofthemarketiscommittedtoGPOs.Otherareas,suchastalent

management,hire-to-retire,orprocurementhaveaslightlylowerratio(from80%to65%),butwhatisnotableisthatacross

mostofourlist,50%ormorearecommittedtotheGPOmodel.

FORWHICHOFTHESEPROCESSESDOYOUHAVEAGPO(WHETHERFULLYORPARTIALLYIMPLEMENTED)?

Yesitexists,andtheGPOsitsinSSO/GBS

●Notyetbutplanningto鲁No

Procure-to-pay/Purchase-to-PayRecord-to-Report/Account-to-Report

Order-to-Cash/Customer-to-Cash

Hire-to-retire/Reward-to-Retire

IndirectProcurementTime-to-Pay/Payroll

TalentManagement DirectProcurementInformationTechnologySupplyChain/Planning

Plan-to-ResultTechnology-related

SupplyChain/Delivery&LogisticsSupplyChain/ManufacturingCustomerCenterprocesses

Legal

CorporateCommunications

ESG

EHS

RealEstate/FacilitiesMgmtITOpportunity-to-Proposal

Yesitexists,andtheGPO

31%

28%

42%

26%18%

24%

17%

-23%

36%

16%

14%

34%

15%19%

13%

13%

15%

19%

14%

11%

19%

21%

sitsinthebusiness(outsideSSO/GBS)

54%50%

32%

33%

6%

6%

8%

26%10%

30%

18%

Yesitexists(combined,GBSandbusiness).

changecomparedto2024data

26%

10%

29%

12%

16%

11%

12%

0%

30%

0%

REECH

LT

10

GaAtnalWtd/otfntcneAsiization(bot/human)alizationTools

atbots/IntelligentCH

neVision/Co

WH

Moreanalytics/insights

Moreseamlessworkflows

Improvedqualitytransactions

Bettercustomerexperience

CloudPlatformo-csdseLwi-bdaesdutsoemlftoritnoD)atyinsS4HDAaaaM)arketplaceMetaverse

Serviceoptimizationtools

aturalLan

INOLOGYINVESTMENTS?

Betteremployeeexperience(i.e.,GBSstaff)experience

Moretouchless(i.e.,automated)transactions

etianc

SSEEAnCHeALTies11

Automation,DigitizationandAgentic;

dmodelwithinreach

Nevertheless,theindustryishugelyoptimisticaboutwhatitplanstodo."LeveringIAsolutions"topsthelistofobjectivesfor2026,withbetteruseofautomationplatformsinthird

viece.Theseobieeiivesarereaisuic.asneai40%of

rojectssitwithinnplementations.

TOP30BJECTIVESIN2026

LeveragingUpskilingshared

solutionsservices/GBSstaffautomationplatforms

HOWDOYOUFORESEEYOURTEAM'sSKILLREQUIREMENTS

EVOLVINGINTHENEXT3-5YEARS?

WITHINTHENEXTTHREEYEARS,DOYOUTHINKYOUWILLREPLACESOMEOFYOUR...

GreateremphasisonAland

automation

CaptiveactivitieswithAgenticAl?BPOactivitieswithAgenticAl?

45%33%40%36%15%31%

18%

fordigitaland

Increasedneed

dataanalytics

13%

Strongerfocus

onleadership

andchange

11%

Growing

demandforcross-functional

Needforagileprojectmanagement

12

ECHLT1

Conclusion

SharedservicesandGBSareclearlyinthemiddleofameaningfulshift.Whatbeganasacost-

efficiencyplayhasmaturedintosomethingfarmoreambitious:amodelfocusedonenablingthe

enterpriseandsupportinggrowth,evenextendingintotraditionallyfront-officeactivities.While

pricingmodelshavenotkeptpacewiththisevolution,thereisgrowingmomentumtowardoutcome-basedapproachesthatbetterreflectthevaluebeingdelivered.

Talentremainsattheheartofthistransformation.Organizationsareprioritizingproblem-solving

ability,adaptability,andAlliteracy,whilehybridworkandglobalhiringcontinuetoredefinewhattheworkforcelookslike.Atthesametime,customersarebecomingmorediscerning:theyrecognize

valuewhentheyseeit,andtheyareaskingformoreofit.Outsourcingcontinuestoplayacentralroleinservicedelivery,butexpectationshaveshifted:providersareincreasinglyexpectedtooperateas

strategicpartners,notjusttransactionalservicesuppliers.

Digitalizationisthecommonthreadrunningthroughallofthis.Fromglobalprocessownershipand

SS

SEA