January 7, 2026

2025: Seven Strategic Priorities That Defined Business Growth

2025 Recap

2025 in Review: Seven Strategic Priorities That Defined Business Growth

2025 asked business leaders to optimize cost, de‑risk growth, and future‑proof location choices (aka site selection).  CFOs, middle-market executives, and small business owners faced a year of complexity and opportunity. From navigating tariffs and energy constraints to securing talent and leveraging incentives, leaders balanced cost control with growth ambitions. Based on engagement across our client and LinkedIn community and industry benchmarks, here are six topics that resonated most—and why they matter for your 2026 strategy.

  1. 2025 Site Selection: Making Smart Moves in a Volatile Landscape

Date: February 3, 2025

Why it mattered: Site selection became a strategic lever for resilience. Leaders weighed energy availability, workforce readiness, and incentive ROI against rising costs and policy uncertainty.

Key takeaway: Location decisions are no longer just about geography—they’re about aligning operational needs with financial goals.

Read more: https://www.linkedin.com/posts/taxcreditslocationincentives_siteselection-economicdevelopment-locationstrategy-activity-7292893546720677888-XMo8

Benchmark Insight: Gartner CFO Priorities Q1 2025: Cost control and location risk flagged as top priorities.

  1. Incentive Negotiation: Turning Complexity into Competitive Advantage

Date: November 12, 2025

Why it mattered: Incentives remained a powerful tool for offsetting costs, but negotiation strategies had to evolve. CFOs sought clarity on compliance, timing, and performance metrics to ensure incentives delivered measurable ROI.

Key takeaway: Incentives are not one-size-fits-all—customization and rigorous analysis are essential for maximizing value.

Read more: https://www.ashmoreconsult.com/site-selection-what-im-seeing-in-the-field-right-now/

Benchmark Insight: PwC Pulse Survey May 2025: Incentives and tax policy shifts cited as critical for growth planning.

  1. Energy Efficiency Imperative: A Finance Strategy, Not Just Sustainability

Date: March 17, 2025

Why it mattered: Energy efficiency emerged as a cost-control strategy and a risk mitigation tool. Businesses leveraged efficiency investments to reduce operating expenses and strengthen site feasibility amid grid constraints.

Key takeaway: Energy efficiency is now a CFO conversation—because it impacts margins, resilience, and long-term competitiveness.

Read more: https://www.linkedin.com/posts/taxcreditslocationincentives_energyefficiency-siteselection-economicdevelopment-activity-7310635455056646145-NqyB

Benchmark Insight: ACEEE 2025 State Scorecard: Top states for energy efficiency and incentives.

  1. The Power Problem: Planning for What No One Expected

Date: December 10, 2025

Why it mattered: Power availability became a critical factor in site selection and expansion decisions, especially for data centers and advanced manufacturing. Leaders learned that incentives and infrastructure must be evaluated together.

Key takeaway: Energy reliability is now a deal-breaker—make it part of your due diligence early.

Read more: https://www.linkedin.com/posts/taxcreditslocationincentives_energyefficiency-siteselection-economicdevelopment-activity-7310635455056646145-NqyB/?utm_source=share&utm_medium=member_desktop&rcm=ACoAAADWc14BiPge2WVGLNmHarr_5_M4s7sV3Bs

Read more:  https://www.ashmoreconsult.com/energy-challenges-in-food-processing-expansions/

Benchmark Insight: Industry reports: Grid capacity constraints and power reliability ranked among top operational risks in 2025.

  1. State Policy Shifts Shaping Incentives and Competitiveness

Date: July 9, 2025

Why it mattered: State-level tax and incentive changes influenced capital allocation and expansion timelines. Businesses monitored legislative updates to avoid surprises and capture emerging opportunities.

Key takeaway: Policy agility is a competitive advantage—stay informed and ready to pivot.

Read more: https://www.ashmoreconsult.com/shifting-landscape-state-tax-incentives/

Read more: https://www.ashmoreconsult.com/policy-updates-kentucky-ohio-indiana/

Benchmark Insight: JPMorgan Business Leaders Outlook Midyear 2025: Policy uncertainty cited as a top concern for growth leaders.

  1. Talent is the Currency of Growth

Date: October 1, 2025

Why it mattered: Workforce readiness and retention remained top concerns for CFOs and business owners. Incentives tied to talent development gained traction as companies sought to secure skilled labor in competitive markets.

Key takeaway: Talent strategy is inseparable from location strategy—plan for both.

Read more: https://www.ashmoreconsult.com/workforce-driven-site-selection/

Benchmark Insight: NFIB Small Business Optimism Index Nov 2025: Labor quality ranked #1 challenge for SMBs.

  1. Dark Factories: Advanced Manufacturing & Automation

Date: March 31, 2025

Why it mattered: Automation and “lights-out” manufacturing gained traction as companies sought to offset rising labor costs and mitigate workforce shortages. For CFOs and operations leaders, these strategies were not just about efficiency—they were about resilience in the face of tariff volatility and global supply chain disruptions.

Key takeaway: Advanced manufacturing is no longer futuristic—it’s a practical solution for cost control and continuity. Businesses that integrate automation into site selection and incentive planning will be better positioned for competitive advantage.

Read more: https://www.linkedin.com/posts/taxcreditslocationincentives_advancedmanufacturing-economicdevelopment-activity-7318245597403103233-yvnl

Benchmark Insight: RSM Middle Market Business Index Q2 2025 reported that tariff uncertainty slowed capex and hiring plans, prompting leaders to explore automation as a hedge against volatility.

Looking Ahead to 2026

Expect continued focus on energy resilience, policy agility, and talent strategy—alongside smarter use of incentives and technology. If you’re planning to make a site selection, relocation, expansion, or incentive negotiation, now is the time to align these priorities with your financial goals.

We’ll continue sharing practical guidance on site selection, incentives, energy strategy, and workforce planning. If you’re planning a relocation or expansion—or want to align incentives to your financial goals—let’s connect.

➡️ Ready to position your organization for success in 2026? Contact us today to schedule a strategic consultation and discover how tailored incentives and location strategies can drive your growth.

 

The information contained herein is general in nature and is not intended and should not be construed as legal, accounting, or tax advice or opinion provided by Ashmore Consulting LLC to the reader. The reader is also cautioned that this material may not be applicable to, or suitable for, the reader’s specific circumstances or needs and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact Ashmore Consulting LLC or another tax professional prior to taking any action based upon this information. Ashmore Consulting LLC assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.