CMI · 10-Q · 2026Q2 · Full report

ESG and sustainability

CUMMINS INC · 2026-08-04 · Importance 46 · Surprise 42

Cummins stated that slower adoption of zero-emission solutions reduced Accelera’s near-term revenue outlook. The company undertook significant restructuring actions in 2024 and 2025 and refined its strategic investment approach in response. Although these actions are expected to gradually improve Accelera’s cost structure, continued investment in priority technologies is expected to produce near-term operating losses. Changes in government policy, including reduced incentives, delayed infrastructure mandates or revised emissions standards, could affect Accelera’s competitiveness, scale and ability to recover investments.

Key facts