AI trust and governance emerge as the real competitive edge in business transformation, KPMG study finds

Highlights:

58 percent of leaders say enterprise-wide capabilities (systems, processes, people and technology across the organization) are critical, but only 12 percent deliver them effectively
Risk-led transformation delivers the highest performance lift (+14 percent)
75 percent expect gains from human and AI working together, but only 19 percent have a workforce ready
Nearly three in four cite risk, security, and privacy as top concerns, yet only 24 percent embed them into strategy and technology
Only 28 percent of organizations track operational or revenue outcomes linked to trusted AI

11 June 2026: Despite widespread AI adoption, very few organizations are able to translate rapidly scaling AI activity into sustained enterprise-level impact, according to new global research from KPMG International.

The study, Transforming the Enterprise, which is based on a survey of more than 1,750 senior leaders across 20 countries, reveals a growing disconnect between AI adoption and enterprise performance. While organizations are scaling AI activity and realizing individual productivity and varying performance gains across transformation efforts, these alone are not equating to enterprise-wide impact.

The research finds that the organizations reporting stronger performance outcomes are more likely to embed governance, trust and accountability directly into decision-making and workflows, helping convert AI investment into more coordinated, enterprise-level impact.

AI adoption outpaces enterprise redesign

A central finding of the report is that many organizations are scaling AI capabilities without redesigning how the enterprise operates to support them.

AI is commonly deployed within functions and use cases, but often remains disconnected from end-to-end workflows, is poorly integrated into decision-making processes, and is layered onto legacy operating models designed for stability rather than continuous change. As a result, gains remain largely localized and operational, rather than translating into sustained competitive advantage.

Real value from AI requires operating as an intelligent enterprise – aligning strategy, decisions, and execution. Yet, most organizations have not redesigned themselves to do so, with complexity rising faster than performance. As a result, many risk scaling AI without delivering sustained enterprise impact or meaningful returns.

Adrian Clamp

Global Head of Consulting Strategy & Investment

KPMG International

Governance, not technology, defines the winners

The report shows a clear performance divide: organizations that treat trust and AI governance as operational capabilities – rather than compliance layers – significantly outperform their peers. Proactive, integrated AI governance is strongly associated with improved business performance, with organizations demonstrating stronger outcomes in areas such as innovation, investment capacity and stakeholder trust.

Yet, this remains the exception rather than the rule; only 24 percent of organizations have proactively integrated risk management into strategy and the technology lifecycle. The majority are relying on reactive, siloed or partially integrated approaches.

This gap is not only structural but also reflected in how performance is measured. Only 28 percent of organizations track operational or revenue outcomes linked to trusted AI. Instead, with many relying on proxy indicators such as adoption, qualitative measures, or having no formal approach at all. This creates a critical gap.

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Samantha Gloede

Global Head of Risk Services and Trusted AI Leader

KPMG International

A structural shift in enterprise performance

The research highlights a broader shift in how organizations create value in the intelligent economy. Competitive advantage is no longer defined by how much companies transform, but by how effectively they coordinate and direct change across the enterprise.

This requires moving beyond fragmented initiatives towards “enterprise orchestration”, the ability to align priorities, integrate execution, continuously manage trade-offs across the organization, and ultimately, operate as an intelligent enterprise.

About KPMG

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About the research

The Transforming the Enterprise findings are based on a survey of more than 1,750 senior transformation leaders across 20 countries, conducted in February 2026, spanning multiple sectors including technology, financial services, healthcare and manufacturing.