毕马威：2026年制胜分拆接力：从团队构建到价值交付的全程管理研究报告（英文版）

Corporates are streamliningoperations to boost ROIC andeliminate the diversificationdiscount, often driven by activistinvestors pushing for pure-playentities.Non-core assets are increasinglyviewed as a tax on managementattention, distracting leadershipfrom responding to critical marketshifts. In C&R, this is driving aruthless portfolio re-evaluation,divesting legacy units to fund apivot toward health, wellness and'better-for-you' growth engines.