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      KPMG’s Q2 Global AI Pulse, based on a survey of more than 2,100 senior leaders across 20 countries, territories and jurisdictions, reveals that confidence in AI continues to rise and spending remains steady. As organisations move from experimentation toward broader deployment, they are shifting their focus from deployment toward accountability, AI economics and value.

      While many organisations are realising benefits, established ROI remains limited. The findings suggest that the strongest outcomes are not coming from those deploying more AI, but from those investing in the capabilities required to scale it effectively, including clear accountability, stronger governance and visibility into the costs of operating AI. 

      Key highlights

      Organisations with full visibility into AI operating costs are five times more likely to report established ROI than those without (15% vs. 3%)





      Explore what the data reveals about how organisations are turning AI adoption into measurable business value

      The Global AI Pulse Q2 2026 report shows organisations moving from experimentation toward broader deployment, but with a more practical challenge emerging: translating growing adoption into measurable and sustainable business value.

      In the full report, you’ll discover: 

      • Where the gap lies between AI adoption and measurable business value, and how organisations are starting to close it.
      • What’s changing as AI scales, as focus shifts toward accountability, economics and execution, not just deployment.
      • What differentiates organisations that are reporting stronger outcomes, including the role of accountability, governance and cost visibility.
      • How organisations are responding as the cost of scaling AI becomes more visible, including changes to deployment decisions when value is uncertain.
      • Why translating AI adoption into consistent business outcomes remains a challenge, even as adoption and confidence continue to rise. 

      Explore the Global AI Pulse series

      Download the latest report.

      Global AI Pulse Q2 2026

      From deployment to value realisation

      Q1 2026 report


      Q1 2026 executive summary


      Q1 2026 sector insights


      About the research

      The KPMG Global AI Pulse is a quarterly global study capturing the perspectives from 2,145 C-suite and business leaders representing organisations in 20 countries, territories and jurisdictions. The research looks at AI adoption, challenges and impact, providing timely insights to help senior leaders track how AI is evolving across their industries and regions.


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      In the artificial intelligence (AI) era, anything seems possible. At KPMG, we can help you discover endless opportunities with AI.

      Contact us

      Marco Vassallo

      Partner, Digital Solutions

      KPMG in Malta

      Keith Cortis

      AI Lead, Digital Solutions

      KPMG in Malta