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      KPMG’s Global AI Pulse Q2 2026 signals a clear shift. AI is no longer defined by how widely it is deployed, but by how effectively it is governed, managed and translated into value.

      For family businesses, this represents a pivotal moment. What began as experimentation is now moving into the core of how decisions are made, how capital is allocated, and how leadership is exercised.

      Shashi Prashad

      Tax Partner KPMG Enterprise

      KPMG in the UK


      Olivia Edwards
      Olivia Edwards

      Family Business Relationship Lead

      KPMG in the UK

      1. Adoption is accelerating but value remains uneven

      The report is unequivocal: organisations are moving quickly into broader deployment, with 22% now embedding AI across the business in the ‘driving adoption’ phase. At the same time, 76% report experiencing meaningful business value. However, a much smaller proportion can demonstrate established ROI, highlighting a widening gap between activity and financial outcomes.

      For family businesses, this dynamic is particularly relevant. Many are already using AI across marketing, operations and customer insight, but fewer have translated that into consistent, measurable performance improvement. The shift now is from using AI to making it pay. That requires a different mindset, one that aligns investment, governance and leadership around value creation rather than experimentation.


      2. Accountability not sponsorship is becoming the differentiator

      One of the clearest signals in the report is that executive sponsorship is widespread, but true accountability is not. Around three quarters of organisations say the CEO owns AI as a strategic priority, yet only 24% identify the CEO or executive committee as ultimately accountable for AI informed decisions. This distinction matters. Organisations with clearly defined accountability are:

      • over three times more likely to report established ROI
      • significantly more likely to report confidence and business value

      For family businesses, this resonates strongly. Leadership is often concentrated with founders, family members or a tight executive team, which creates an opportunity to move faster than more fragmented corporates. It also raises important questions:


      Who ultimately owns decisions shaped by AI?

      Where does accountability sit when outcomes go wrong?

      How are those decisions aligned with family values and risk appetite?


      In many cases, this is less about creating new structures and more about making implicit ownership explicit.


      3. Governance is moving from principle to practice

      The report highlights a shift from talking about governance to operationalising it. While most organisations have governance principles in place, only around one third report that key areas such as data ownership, human intervention and cost oversight are very clear and well managed. This is where many family businesses will recognise the challenge. Governance often exists at the board or family level through structures like family charters or councils, but AI requires governance to be embedded day to day:

      • When should humans override AI decisions?
      • Who owns AI generated outputs?
      • How are risks identified and escalated?

      The implication is not more governance, but more practical governance embedded into workflows.



      4. The economics of AI are becoming a leadership issue

      Perhaps the most significant shift is the growing focus on AI economics. Nearly half of organisations have rephased or scaled back AI deployments when costs outweighed expected value. At the same time:

      • only around one third have full visibility over AI operating costs
      • those that do are five times more likely to report established ROI

      This marks a fundamental transition. AI is no longer just a technology investment. It is becoming a managed operating cost.

      For family businesses, this plays directly to their strengths. They are typically closer to the numbers, more disciplined in capital allocation, and more focused on long term value. But AI introduces complexity, including usage based pricing and fragmented cost visibility. The organisations pulling ahead are those treating AI like any other meaningful financial decision, with clarity on cost, return and trade offs.



      5. Scaling AI is a people and operating model challenge

      The report is clear that scaling AI is not primarily a technology constraint. It is a people, workflow and operating model challenge. This is reflected in the shift in priorities:

      • less focus on productivity alone
      • more emphasis on governance, resilience and human AI collaboration

      At the same time:

      • 78% of leaders expect AI fluency to become increasingly important
      • 71% report progress toward a fully integrated AI human workforce

      For family businesses, this is where the real work lies. Adopting AI is one step. Embedding it into how decisions are made, how teams operate, and how value flows through the business is another. This often requires:

      • rethinking roles and responsibilities
      • aligning different generations on risk and pace of change
      • building capability across the organisation

      Handled well, this can become a differentiator, particularly for businesses that combine long term stewardship with entrepreneurial agility.

      6. From adoption to stewardship

      The conclusion of the report brings this together. The challenge is no longer whether organisations are investing in AI, but how they turn that investment into sustained value. The organisations seeing the strongest outcomes focus on three areas:


      • Prioritising long term business value
      • Clarifying accountability
      • Building visibility into costs and performance

      For family businesses, this aligns closely with how they already think about the business through a lens of stewardship. The opportunity now is to apply that same mindset to AI.


      Bringing it together

      AI is moving into a more disciplined phase, one defined not by ambition, but by execution.
      For family businesses, the question is not whether to adopt AI, or even how quickly to scale it. It is how to own it:


      • to integrate it into decision making without diluting control
      • to manage its economics with the same rigour as any other investment
      • to integrate it into decision making without diluting control

      The firms pulling ahead are not necessarily those doing the most with AI. They are those building the capability to make it work consistently, responsibly and at scale.


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