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      79 per cent of global executives would maintain their AI investments even during a recession, whilst 76 per cent already see measurable business value.

      However, the study also highlights a tension: the proportion of companies actively using AI in their day-to-day operations has almost doubled – from 13 to 22 per cent compared with the first quarter of 2026. Yet only a small group can already demonstrate a robust return on investment (ROI) from this. Following the implementation phase, the next challenge for companies is now to manage the productive use of AI in a cost-effective manner.

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      Global AI Pulse: Q2 2026

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      Accountability as a distinguishing feature in ROI

      Companies with clearly defined responsibility for AI outcomes are three times more likely to report a proven ROI than those without. Although 74 per cent of the executives surveyed state that the CEO treats artificial intelligence as a strategic priority, only 24 per cent also name him or the management team as ultimately responsible for AI-based decisions.

      Cost-effectiveness as a criterion for the use of AI

      Seven per cent of companies have postponed planned AI roll-outs because the running costs exceeded the expected benefits. Companies that have full transparency over the running costs of their AI systems are five times more likely to achieve a proven ROI.


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      Benedikt Höck

      Partner, Head of AI, Strategy and Management Consulting

      KPMG AG Wirtschaftsprüfungsgesellschaft