McDonald's (MCD) risk factors, 2026 10-K

McDonald's's 2026 10-K lists 26 risk factors. Against the prior year's 28: 2 dropped, 7 substantially reworded.

Risk factors listed
260 groups
New this year
0vs 28 last year
Dropped
2since the prior 10-K
Substantially reworded
7of those kept
Section length
7k wordsItem 1A

What the changes say

  • Cybersecurity incidents and breaches are now expressly highlighted, while artificial intelligence tool risks no longer appear.
  • Regulatory risk expands to enforcement priorities and extended producer responsibility requirements.
  • Brand, geopolitical and sustainability risks now emphasize publicity, anti-American sentiment, and progress measured as intended.

What changed since the prior 10-K

Dropped

  • Dropped

    able to do so more effectively, our financial results could be adversely impacted

  • Dropped

    ability to manage the impact of regulations and other initiatives that can affect our business plans and operations, which have increased and may continue to increase our costs of doing business and exposure to litigation, governmental investigations or other proceedings

Reworded

  • 84% rewritten

    If we do not anticipate and address industry trends and evolving consumer preferences and effectively execute our pricing, promotional and marketing plans, our business could suffer

    Adds health and wellness trends and states that rapidly changing menu acceptance could hurt results; other industry wording is refined.

  • 77% rewritten

    Increasing regulatory and legal complexity may adversely affect our business and financial results

    Adds legislative, administrative developments, enforcement priorities, and extended producer responsibility to the regulatory examples.

  • 38% rewritten

    If we fail to comply with privacy and data protection laws, we could be subject to legal proceedings and penalties, which could negatively affect our financial results or brand perceptions

    No substantive change; privacy and data protection compliance, penalties, legal proceedings, and brand effects remain described the same way.

  • 34% rewritten

    Information technology system failures or interruptions, breaches of network security, or misuse of technology tools may impact our operations or cause reputational harm

    Adds that security breaches may involve McDonald’s, franchisee, collaboration-partner, or third-party systems, while removing the artificial intelligence tools warning.

    Was: Information technology system failures or interruptions, or breaches of network security, may impact our operations or cause reputational harm

  • 32% rewritten

    Events such as severe weather conditions, natural disasters, hostilities, social and geopolitical unrest and climate change, among others, can adversely affect our results and prospects

    Adds anti-American sentiment and uncertainty about events as risks, while retaining weather, geopolitical, supply, and insurance concerns.

  • 30% rewritten

    Our business is subject to an increasing focus on environmental and social impact matters

    Changes the sustainability concern from missing anticipated timing or goals entirely to failing to progress as intended, with similar related risks.

  • 30% rewritten

    Failure to preserve the value or relevance of our brand could have an adverse impact on our financial results

    Adds risks from business incidents, publicity, litigation, investigations, and perceived positions on environmental, social, public policy, and geopolitical matters.

All 26 risk factors

Headings as the filing states them, in filing order.

Other

  1. 01Our business results are subject to a variety of risks, including those that are described below and elsewhere in our filings with the
  2. 02If we do not successfully evolve and execute against our business strategies, we may not be able to drive business growth
  3. 03Failure to preserve the value or relevance of our brand could have an adverse impact on our financial results30% rewritten
  4. 04If we do not anticipate and address industry trends and evolving consumer preferences and effectively execute our pricing, promotional and marketing plans, our business could suffer84% rewritten
  5. 05Our investments to transform and enhance the customer experience, including through technology, may not generate the expected results
  6. 06We face intense competition in our markets, which could hurt our business
  7. 07We may not be able to adequately protect our intellectual property or adequately ensure that we are not infringing the intellectual property of others, which could harm the value of the McDonald’s brand and our business
  8. 08The global scope of our business subjects us to risks that could negatively affect our business
  9. 09Supply chain interruptions may increase costs or reduce revenues
  10. 10Our franchise business model presents a number of risks
  11. 11Continued challenges with respect to labor, including availability and cost, could adversely impact our business and results of operations
  12. 12Effective succession planning is important to our continued success
  13. 13Food safety concerns may have an adverse effect on our business
  14. 14If we do not effectively manage our real estate portfolio, our operating results may be negatively impacted
  15. 15Information technology system failures or interruptions, breaches of network security, or misuse of technology tools may impact our operations or cause reputational harm34% rewritten
  16. 16Increasing regulatory and legal complexity may adversely affect our business and financial results77% rewritten
  17. 17Changes in tax laws and unanticipated tax liabilities could adversely affect the taxes we pay and our profitability
  18. 18Changes in accounting standards or the recognition of impairment or other charges may adversely affect our future operations and results
  19. 19If we fail to comply with privacy and data protection laws, we could be subject to legal proceedings and penalties, which could negatively affect our financial results or brand perceptions38% rewritten
  20. 20Unfavorable general economic conditions could adversely affect our business and financial results
  21. 21Health epidemics or pandemics could adversely affect our business and financial results
  22. 22Changes in commodity and other operating costs could adversely affect our results of operations
  23. 23A decrease in our credit ratings or an increase in our funding costs could adversely affect our profitability
  24. 24The trading volatility and price of our common stock may be adversely affected by many factors
  25. 25Our business is subject to an increasing focus on environmental and social impact matters30% rewritten
  26. 26Events such as severe weather conditions, natural disasters, hostilities, social and geopolitical unrest and climate change, among others, can adversely affect our results and prospects32% rewritten

Other McDonald's 10-Ks

  • 2025 10-K risk factors

    28 risks. Franchisee financial health and cooperation are central because McDonald’s earns most restaurant margins from franchised locations.

    Filed Feb 25, 2025

About this page

Item 1A of the 10-K on EDGAR was split into its risk factors and, where the company's previous 10-K is on file, each heading was matched to last year's and the text compared word for word. The headings are the filing's own. The one-line readings and the overview were written by a language model from the text of the new, dropped, and rewritten risks; they refer to risks by position and cannot misquote a heading.

McDonald's (MCD) Risk Factors: 2026 10-K, What Changed | Gloomberb