What happened
KPMG International published its Transforming the Enterprise 2026 report in June 2026, drawing on a global survey of 1,750 senior transformation leaders across 20 countries conducted in February 2026. The central finding is that enterprises are accelerating transformation — managing an average of 3.5 transformation initiatives concurrently — faster than they are redesigning operating models to absorb it: 'complexity is compounding faster than performance.' On AI governance specifically, the report finds that '60% view trust and governance as a strategic differentiator, and only 28% measure operational or revenue outcomes tied to trusted AI,' revealing a significant gap between stated commitment and accountability infrastructure. The report identifies three priorities for closing this gap: rebuilding technology and data foundations to enable AI at scale; redesigning work around human-AI collaboration; and moving from initiative coordination to enterprise orchestration as the defining leadership capability.
Why it matters
The 60/28 gap between executives who espouse trusted AI and those who actually measure it is the governance accountability problem in quantitative form. For boards and audit committees reviewing AI governance maturity, this benchmark provides an external standard against which to assess their own programmes.
Action needed
CEOs and COOs should use the report's 'enterprise orchestration' framework as a diagnostic — specifically testing whether accountability for AI governance outcomes is assigned and measured, not merely declared — and share the 60%/28% finding with audit committees evaluating AI risk oversight.