Creating Resilience
Managing Corporate Real Estate: Leading and Emerging Practices
A Summary of CBRE and Corenet Global's Longitudinal Study
February 10, 2026 10 Minute Read
Corporate real estate (CRE) leaders around the world agree: their purpose is to enable business success.
CBRE Institute and CoreNet Global have a long-standing partnership monitoring the established and emerging practices in the Corporate Real Estate (CRE) industry. Our longitudinal research initiative surveys CRE leaders worldwide.
After years of tremendous change, CRE teams now find themselves grounded in new norms. In this year’s study, CRE executives share how they are shifting their priorities, adjusting performance models, seeking new delivery models and using technology and skills to best align with the C-suite, line-of-business leaders and functional peers.
Below are key trends from this year’s study. Download the full report for deeper analysis and access to our longitudinal data.
Key Trends:
- CRE most commonly reports to the Chief Financial Officer (CFO).
Each year, the gap between CFO and CHRO reporting structures continues to widen. While CHRO reporting structures spiked during the pandemic, CFO remains the predominant reporting hierarchy. As CRE’s value to the enterprise strengthens, so will its direct alignment with company officers.
Figure 1: Into which of the following C-level executives does CRE ultimately report?

Source: CBRE Institute, H2, 2025. - CRE is now involved in mergers and acquisitions (M&A) at the earliest stages of deals.
With M&A activity expected to grow in 2026, 90% of CRE leaders say their teams are involved in confidential, strategic M&A activity at the earliest stages. This trend indicates increasing recognition of CRE’s critical role in due diligence and risk mitigation ahead of the deal. - CRE is gaining greater influence on capital planning.
Among CRE leaders, 62% state their department leads the overall CRE capital plan, in partnership with finance. With CRE’s involvement extending to M&A, regulatory compliance and business line growth, engagement in capital planning will continue to strengthen CRE’s alignment with the broader enterprise. - Cost savings are being prioritized over workplace engagement initiatives.
In 2026, CRE teams are prioritizing financial performance and efficiency—a trend that historically aligns with economic sentiment. While workplace initiatives remain critical to success, CBRE Institute believes many transformations launched in the last four years are complete or nearing completion. - CRE leaders are shifting their focus to strategic alignment with the business.
In light of department transformations and to enable the delivery and execution of that strategy, CRE leaders anticipate increasing outsourcing across all functions over the next one to three years—notably in project, facilities and transaction management.
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Georgia Collins
Group President, Client Strategy & Engagement, GWS Enterprise