What happened
KPMG's second quarterly AI Pulse survey for 2026, published in late June 2026, draws on responses from 2,145 C-suite and senior business leaders across 20 countries and jurisdictions. The survey finds organisations have moved from the experimentation phase into broader deployment, but face a sharpening accountability and economics challenge: translating growing adoption into measurable, sustainable ROI. The headline quantitative finding: "organizations with full visibility into AI operating costs are five times more likely to report established ROI than those without" (15% vs. 3%). Only 22% of organisations have reached the 'driving-adoption' phase (up from 13% in Q1), yet 24% of leaders face investor pressure to prove value. Average AI spend held steady at $188 million (vs. $186 million in Q1), while 23% of leaders struggle with usage-based cost visibility and 42% have only partial visibility. The report frames the next phase of AI as defined by accountability, governance, and operational discipline — not deployment volume.
Why it matters
The 5× ROI multiplier tied to AI cost visibility is a board-level finding that reframes AI governance from compliance overhead to financial performance lever — CFOs and CIOs should act on cost-visibility infrastructure before the next budget cycle.
Action needed
Present the 5× ROI finding to the CFO and CIO; initiate a review of AI operating-cost visibility and governance controls as a prerequisite for demonstrating investor-grade ROI on AI investment.