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      • Almost two-thirds (64%) of UK organisations place accountability for AI-informed decisions at C-suite level or above, compared with 54% globally
      • Eight in ten UK organisations are adapting their cybersecurity operations as AI moves deeper into core business activity

      Artificial intelligence has entered a new management era, with organisations shifting their focus from whether AI works to how it is governed, secured and managed at scale, according to KPMG’s latest Global AI Pulse survey.

      The quarterly global survey of C-suite and senior business leaders, including 100 in the UK, found that organisations are strengthening the leadership and controls needed to manage AI as adoption expands. More than half globally (55%) now operate formal AI management infrastructure, rising from 31% among organisations experimenting with AI to 58% among those scaling it and 86% among those reporting established return on investment (ROI).

      Senior ownership is also becoming more common in the UK, with 64% of organisations placing accountability for AI-informed decisions at C-suite level or above, compared with 54% globally. This includes 39% with a named executive and 25% where responsibility sits with the CEO or executive committee.

      Employee adoption of AI agents is increasing alongside this shift, with 35% of UK organisations reporting significant adoption, up from 30% in Q1.

      Paul Henninger, Partner and Head of Technology & Data at KPMG in the UK, said: “Deploying AI is only the first step. The greater challenge is creating the leadership, governance and organisational alignment needed to support it as adoption expands.

      “Organisations that embed AI into their decision-making structures will be better placed to manage risk, demonstrate value and deliver sustainable performance.”

      Scale raises the stakes

      As AI moves deeper into core operations, cybersecurity, model sovereignty and provider dependency are becoming questions of business resilience and continuity. Eight in ten UK organisations (80%) are adapting their cybersecurity operations and strengthening policies, processes and controls.

      Cybersecurity and data protection become more prominent as organisations mature. More than seven in ten organisations reporting established ROI (71%) include cyber and data security among their AI budget priorities, compared with 36% of those still experimenting with AI.

      Model sovereignty is also becoming a more formal consideration as organisations assess where AI models, data and intellectual property are hosted, controlled and governed. More than two-thirds of UK firms (69%) consider model sovereignty in AI decisions, including 24% with an organisation-wide strategy under regular review. Among organisations reporting established ROI, that proportion rises to 53%, suggesting that more mature adopters are managing dependency and continuity more deliberately.

      Management determines value

      Although most businesses review AI costs, the management of AI’s value and economics remains relatively immature. While 67% review costs during approval and 58% monitor them in operation, only 13% consistently assess value against cost across the organisation. This rises to 48% among organisations reporting established ROI, underlining the importance of financial discipline and oversight as AI investment scales.

      Paul added: “Organisations generating the strongest returns from AI have moved beyond experimentation and treat it as an organisation-wide priority. Success increasingly depends on clear accountability, strong governance and the ability to coordinate AI across the business.

      “The next source of advantage will come not from adoption alone, but from how effectively organisations manage AI. Those that embed leadership, oversight and resilience into their AI strategy will be best placed to turn investment into sustained performance.”


      Paul Henninger

      Partner and Head of Technology & Data

      KPMG in the UK

      -ENDS-


      For media enquiries, please contact:

      Gerard Swinley, Corporate Communications
      Tel: +44 (0) 20 3078 3948
       
      Mob: +44 (0) 7510 375540
      Email: 
      gerard.swinley@kpmg.co.uk   

          

      KPMG Press Office
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      About Global AI Pulse

      The Q3 2026 research surveyed 2,131 senior leaders at organizations with annual revenue of at least US$50 million across 20 countries, including 101 in the UK. The US tracking sample covered organizations with annual revenue of at least US$1 billion. Fieldwork was conducted from 23 July to 26 August 2026. Maturity scores indicate organizations’ progress from planning and experimentation through integration and enterprise-wide scaling. References to organizations generating consistent, measurable returns describe respondents reporting established returns on their AI investment. Spending figures are average planned AI investment per organization over the next 12 months.

       

      Notes to Editors:   

          

      About KPMG in the UK:

      KPMG is trusted to make the difference for our clients, people and the communities we work in. With our people’s deep sector expertise and cutting-edge technology, we help organisations overcome their biggest challenges and unlock new opportunities to transform and grow.

      On 1 October 2024, KPMG UK and KPMG Switzerland merged to form KPMG UK/Swiss Group, scaling our strengths and amplifying the difference we make.

      KPMG International Limited is a global organisation of independent professional services firms providing Audit, Tax and Advisory services in 138 countries and territories. Each KPMG firm is a legally distinct and separate entity and describes itself as such.