A Changing Landscape for Scotland’s CMOs

As we head into the 2026/27 planning cycle, the conversations I’m having with marketing leaders across Scotland feel very familiar.

Confidence has improved slightly, AI has become part of everyday work, and audiences continue to expect a lot from brands. Yet the pressure to justify budgets has only become sharper.

Recent data shows that marketing budgets rose to 9.4 per cent of company revenue in 2025, up from 7.7 per cent the year before, but that growth has come hand in hand with heavier scrutiny and rising expectations. CIM’s latest insights echo the same pattern, pointing out that budgets for 2026 are being shaped by shifting skills demands, new expectations around measurement and the growing operational pressure on marketing teams.

This mirrors what many of us see across Scottish sectors, including energy, tourism, financial services, and the public sector. Teams are being asked to stretch resources further while delivering at a pace that is faster than ever.

Where the Pressure Is Coming From

Even with optimism returning, the challenges are mounting. Rising advertising costs, tougher competition and the sheer volume of content required across different formats put a strain on already tight budgets.

LOCALiQ reported that over half of businesses rank limited budget as one of their top issues, which is echoed in the conversations I’m having with companies trying to do more with less.

Attribution has become another major sticking point. Privacy changes and platform updates have weakened many of the signals marketers relied on for years.

(un)common Logic described this as a board-level concern for 2026, capturing something I think every CMO in Scotland is feeling right now: the growing gap between what we know we deliver and what we can confidently prove. CIM reinforces this in their recent coverage, highlighting analytics and measurement as capability areas that directly influence budgeting.

AI also plays into this dynamic. While adoption is almost universal, apparently at 99 per cent, concerns around originality, authenticity and data security persist. Censuswide found that only 38 per cent of consumers feel comfortable with AI-generated brand content, which adds another layer of complexity for Scottish teams, who place a high value on trust and cultural authenticity.

On top of that, the pressure to chase short-term results remains strong. The Wish Agency warns that performance marketing returns are diminishing in increasingly crowded, AI-driven environments, a trend that seems especially true in Scotland’s more competitive categories.

Opportunities Rising From the Noise

Despite all the pressure, this is not a bleak picture. There are encouraging opportunities for marketers in Scotland who are willing to adapt their approach.

AI, used thoughtfully, offers another real advantage. According to Censuswide, 58 per cent of marketers say AI has exceeded expectations in terms of speed and creativity. In practice, that means freeing up time for strategic thinking, improving content workflows and supporting more personalised and effective campaigns.

Alongside this, there is a renewed appreciation for brand investment. PRWeek highlights a shift toward stronger creative work, better-measured demand generation, and content formats that offer deeper engagement. CIM’s own content supports this direction, noting that marketers are moving away from rigid funnel thinking and toward more fluid, ecosystem-based planning for 2026. This aligns naturally with the needs of those Scottish brands ambitious to build long-term brand strength both locally and globally.

But this all takes some creativity, and working with your data teams to get the right measures to find your source of truth.

Building Better Budgets by Working Smarter

Creating a sustainable 2026/27 budget increasingly means starting with the future, not the past. WSI Digital Advisors emphasise aligning budgets directly with business priorities rather than relying on inherited patterns. But this is reliant on a clear strategic plan that will allow you to establish clear growth, repositioning or retention goals.

Strengthening measurement remains an essential part of the puzzle. Unified analytics, GA4-aligned models, and incrementality testing can help close the gap between activity and attribution.

(un)common Logic highlights how these advancements support clearer discussions with CFOs and help CMOs defend the value of their decisions. And we’ve seen the CIM reinforce the importance of analytics capability, treating it as a critical skill area that directly influences the credibility of budget conversations.

Content strategy also needs to work harder. LOCALiQ notes that marketers are struggling with limited time and fragmented tools. For marketing teams across Scotland already operating under pressure, getting more value from every piece of content is becoming essential. AI can help streamline production, extend asset lifespan, and reduce pressure without diluting quality.

Why These Shifts Matter for Scotland

For Scottish CMOs, these shifts point toward a more confident and capable approach to budgeting. Demand-responsive models align with the realities of smaller, more agile teams. AI-enabled efficiency helps level the playing field. And consistent investment in brand provides the long term stability needed to stand out in competitive markets.

CIM’s insights reinforce the importance of agility, capability development and strategic clarity as we move through 2026, themes that feel particularly relevant for Scotland’s marketing community.

Looking Ahead

Budgeting for 2026/27 may be more complex than in previous years, but it also offers marketers a meaningful opportunity to evolve their planning and investment.

Try to flip the process on its head and pitch for what you need, rather than planning with what you’re given. And remember, be brave. Map out your plan, and be ambitious with it. Back it up with analytics and pitch high. The board can only say no; from there, you can negotiate.

By embracing flexibility, strengthening measurement, using AI with intention, and committing to long-term brand health, marketing leaders can shape budgets that are resilient, credible, and aligned with the future.