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      Corporate performance is being re-evaluated today. Costs, efficiency and traditional key performance indicators remain relevant, but are no longer sufficient to provide a comprehensive picture of performance. Technological capabilities, data availability and the nature of governance are increasingly shaping how companies define and develop their performance.

      Our study, Performance Improvement Perspectives 2026, examines how companies in Germany are shaping this transformation. It is based on a quantitative survey of 267 executives and qualitative interviews with senior managers from various sectors. The results show where performance programmes are having an impact – and where implementation shortcomings exist.

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      How economic governance, the scaled use of AI and investment decisions determine whether initiatives have a measurable impact.

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      Technology is at the heart of modern performance

      79 per cent of the companies surveyed explicitly include technological factors in their definition of performance – more frequently than operational, financial or cultural aspects. Technology no longer merely plays a supporting role, but directly influences processes, business models and management logic.

      At the same time, the IT and technology sectors in particular are under significant pressure to perform. 62 per cent of companies see the greatest pressure to perform in this area, as stability, transformation and innovation increasingly need to be managed in parallel. 

      AI as a performance driver beyond the pilot phase

      Artificial intelligence is already being used in an operational capacity in many companies. However, the key to realising economic benefits lies not so much in the introduction of individual applications as in their scaling and integration into existing processes. Data quality, legacy systems and a lack of expertise often hinder this development.

      Our study shows that the bottleneck is no longer at the entry stage, but rather in the consistent transition of pilot projects into company-wide value contributions.

      Performance requires management, culture and consistency

      Performance programmes rarely fail due to a lack of clear objectives, but rather because of inadequate implementation. Only around a quarter of companies have a consistently standardised management and reporting process. A lack of technical infrastructure, inadequate tracking and skills gaps are among the most common reasons why measures are not implemented. 

      The results make it clear: sustainable performance only emerges from the interplay of clear leadership, effective governance, digital transparency and a performance culture that is lived out in everyday practice.

      Key facts at a glance

      79 %

       


      of German companies explicitly include technological factors in their definition of performance – more often than operational or cultural aspects.

       

      79 %

       

      report that the speed of response to competitors’ innovations has increased over the last three years.

      63 %

       

      identify artificial intelligence as the technology that contributes most to performance

      Key benefits of the study at a glance

      • An overview of how companies define and manage performance today
      • Data-driven insights into technology, AI and portfolio management
      • Practical insights from interviews with C-level executives
      • A clear identification of key areas of focus in contemporary performance
      Technology only reveals its true value when it delivers a noticeable improvement in performance – and that is precisely where we come in.
      Meino Müller

      Meino Müller

      Head of Performance & Strategy

      KPMG AG Wirtschaftsprüfungsgesellschaft

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      Meino Müller
      Meino Müller

      Managing Partner, Head of Performance & Strategy

      KPMG AG Wirtschaftsprüfungsgesellschaft