kpmg-全球人工智能脉动-2026年第二季度：从部署到价值再造-Global AI Pulse Q2 2026 From deployment to value realization

GlobalAIPulse

Q22026

Fromdeploymenttovaluerealization

KPMG.MaketheDifference.KPMG

International|/aipulse

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Foreword

TherapidaccelerationofAIisclearinourQ2GlobalAIPulsefindings.JustthreemonthsafterourfirstGlobalAIPulsesurveywasconducted,thedatatellsusthat

organizationalconfidenceisontherisewithasignificantincreaseinbusinessesmovingfromplanningand

experimentationintoactiveadoption.Withthismaturity,weareseeingashiftthisquartertowardspragmatism

asleadersmovepasttheoreticalquestionsandinto

practicalones:whereisAIcreatingvalue,whoownstheoutcomesandhowisitchangingwork.

Acrossthedata,withinourownorganization,and

theworkthatwe’reactivelydoingwithclients,we

knowthatscalingadoptionofAIremainshardandthe

pressuretoprovemeasurablevalueisincreasing.That’swhyownershipisparamount.CEOsponsorshipisnowwidespread,butthedatatellsamorenuancedstory:

ownershipandaccountabilityarenotthesamething.

TheorganizationsseeingthestrongestreturnsarethosethathavemovedbeyondsponsorshiptoaccountabilityforAIoutcomesatthehighestlevel.

AndjustlikewesawinQ1,theorganizationsthatare

seeingthemostvaluearethosewhoseleadersrecognizethatscalingAIisnotonlyatechnologyorinvestment

challenge.Itisalsoachallengeofpeople,workflowsandoperational—includingeconomic—discipline.

Thisquarter,we’reseeingarecognitionfromorganizationsthatmuchofAI’svaluedependsonunderstandingwhatitcoststobuild,runandscaleit.It’snotaboutrigidcost

controlbutcostvisibility.It’saboutknowingwheremoneyisgoing,howAIisbeingusedandwhatoutcomesthat

spendisproducing.Andwhilecostvisibilityiscritical,manyorganizationsarestillbuildingthatcapability.

AsyoureadtheQ2findings,considerwhattheymeanforyourownorganization.WhereareyouonyourownAIjourney?WhereisAIcreatingmeasurablevalue?

Whatneedstochangetostrengthenaccountabilityandbuildbettercostvisibility?Andhowareyouthinking

aboutandaddressingthequalitygapbetweenwhattoolsyourorganizationisprovidingtoemployees

comparedtowhattheypubliclyhaveaccessto?

Wewillcontinuetotracktheseshiftsandinamarketthat’smovingthisquickly,youcanbenefitfrom

lookingoutjustasmuchaslookingin:understandingwhatothersarelearning,testingitagainstyourownorganizationandactingonwhatneedstochange.

SteveChase

GlobalHeadofAI

andDigitalInnovationKPMGInternational

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Executivesummary

TheGlobalAIPulseQ22026drawsoninsightsfrom

2,145senior

leadersacross20countriesandterritories

toexaminehoworganizations

arescalingAI,governingitandtranslatingitintobusinessvalue.

ThedefiningsignalthisquarteristhegapbetweenacceleratingadoptionandtheabilitytodemonstratereturnonAIinvestment.Confidenceisrising,

spendingremainssteadyandorganizationsare

movingrapidlytowardenterprise-widedeployment.AsAIbecomesmoredeeplyembeddedacross

theenterprise,seniorleadersarefacinggrowing

pressurefromboardsandinvestorstodemonstratemeasurablereturn.Inresponse,theyareplacing

greateremphasisonaccountability,economicsandthecapabilitiesrequiredtoscaleAIeffectively.

Confidence,commitmentandvalueallrise

PlannedAIspendingremainsresilient,holding

steadyatUS$188millionoverthenext12months.ConfidenceinAIhasalsostrengthenedacross

everytrackedmeasure.Morethanthree-quarters

ofseniorleaderssayAIisdeliveringmeaningful

businessvalue(76percent,up12pointsfromQ1),while78percentbelievetheirAIstrategycanbe

future-proofed(up8points).Notably,79percentsayAIwouldremainapriorityeveninarecession,up

5pointsfromlastquarter.

FromQ1toQ2:Howprioritiesareshifting

Q12026foundAIadoptionacceleratingrapidly,butmanyorganizationswerestrugglingto

translatethatactivityintomeasurablebusiness

outcomes.OrganizationswereexpandingAI

acrossfunctionsandusecases,yetrelativelyfewhadtranslatedthatactivityintoestablishedROI.Thechallengewasshiftingfromdeploymentto

executionasorganizationsworkedtoredesignoperatingmodels,governanceandworkforcecapabilitiesforAIatscale.

Q2findsleadersrespondingtothoseexecution

challenges.Confidenceremainshighandadoption

continuestoaccelerate,butattentionisincreasinglyshiftingtowardaccountability,workforcereadiness

andAIeconomicsasthefocusmovesfrom

deploymenttodeliveringbusinessoutcomesatscale.

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Meaningfulbusinessvaluecantakemanyforms,

fromproductivityimprovementsandoperational

efficienciestoenhanceddecision-making,customerexperiencegainsandotherbusinessoutcomes.

ThesebenefitsarebecomingincreasinglywidespreadasorganizationsexpandAIacrossfunctions,workflowsandbusinessprocesses.

Adoptionaccelerates,butROIremainslimited

Organizationsaremovingrapidlyfromexperimentationtowardbroaderdeployment.Accordingtothesurvey,theshareoforganizationsinthedriving-adoptionphasenearlydoubledthisquarter,risingfrom13percent

to22percent,representingthelargestquarter-over-quartershiftobservedontheAImaturitycurve.YetrelativelyfeworganizationsreportestablishedROI.WhilemanyorganizationsarerealizingbenefitsfromAI,demonstratingmeasurablefinancialreturnsfromthoseinvestmentsremainsasignificantlyhigherbar.

AIeconomicsmoveontotheleadershipagenda

Asdeploymentscales,seniorleadersarepaying

closerattentiontowhatAIcoststooperate,sustain

andgrow.Accesstolower-cost,high-fidelitymodelsisnowoneofthefastest-risinginfluencesonAI

strategy,whilenearlyhalfoforganizationsreport

havingrephasedAIdeploymentswhencostsbegantooutweighexpectedvalue.AsAImatures,costvisibilityandmanagementarebecomingincreasinglyimportantorganizationalcapabilities.

Accountabilityisbecomingadifferentiator

ExecutivesupportforAIisnowwidespread,but

accountabilityremainslessclear.OrganizationswithclearlydefinedaccountabilityforAIoutcomesreportestablishedROIatmorethanthreetimestherate

ofthosewithoutit.Leadershipcommitmentalone

isnolongerenough.Organizationsnowneedclear

ownership,decisionrightsandgovernancestructuresthattranslateAIambitionintobusinessresults.

We’reseeingacleardividebetweenorganizationswithleadership

accountabilityatthetopandthose

without.Thesecompaniesareseeingmateriallybetterresultsacrossthe

boardsuchasgreaterconfidence,highervaluerealizationand

establishedROI.”

SteveChase

GlobalHeadofAIandDigitalInnovationKPMGInternational

Meaningfulbusinessvalue

Productivitygains,costsavings,revenuegrowthandbetterdecision-making.

EstablishedROI

Experiencingmeaningfulbusinessoutcomes,aswellastangiblegrowthandopportunity.

Keyfindings

AIisshiftingfromdeploymenttoaccountability,withcostdisciplineshapingoutcomes.

AIprioritiesbecomemorestrategic

33%

35%

oforganizationscite

productivityimprovementsasatopAIpriority,down7pointssinceQ1.

citedatasecurity,privacyandriskasasignificantfactor

influencingtheirAIstrategyoverthenext6months.

ConfidenceremainshighandAIinvestmentstaysstrong

+12pts

+8pts

+5

pts

64%

76%

70%

78%

74%

79%

AIiscurrentlydelivering

meaningfulbusinessvalue

formyorganization

Iamconfidentinmy

organization’sabilityto

future-proofitsAIstrategy

AIwillcontinuetobeatopinvestmentpriorityforyourorganization,evenifarecessionoccursinthenext12months

Q1Q2

PlannedAIspendingisholdingsteady

US$188m

*Weightedaverage:Global

Accesstolower-costAImodels

wasthefastestrisingstrategicinfluence,

movingfrom

15%to22%.

22%

organizationsdrivingadoptionofAIprogramsup9pointsfromQ1(22%vs.13%).

*Averagereflectsaweightedmeanbasedonreportedplannedinvestmentacrossrespondents,adjustedforsamplerepresentationbyorganizationsizeandregion.

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Accountabilitybecomesadifferentiator

3x

morelikelytoreport

establishedROIwhereaccountabilityisclear(14%vs.4%).

saytheirCEOactivelyownsAIasastrategicpriority.

75%

Whileexecutiveownershipiscommon,accountabilityforAIoutcomesremainsfragmented

35%

24%

35%

have“veryclear”guidanceon

whenhumansshouldoverrideAIoutputs.

oforganizationshave“veryclear”accountabilityforAIdataquality

andrefresh.

oforganizationsidentifytheCEOorexecutivecommitteeasultimatelyaccountableforAI-informeddecisions,while29percentpointtoanamedC-suiteexecutive.

OrganizationswithclearexecutiveaccountabilityforAIoutcomesaremorelikelytostronglyagreethat:

Theirorganizationcan

future-proofitsAIstrategy

60%vs.22%

AIisdeliveringmeaningfulbusinessvalue

57%vs.21%

AIeconomicsmoveontotheleadershipagenda

5x

oforganizationshavedelayedorscaledbackAIagent

deploymentswhencosts

startedoutweighingbenefits.

49%

organizationswithfullvisibilityintoAIoperatingcostsarefivetimesmorelikelytoreport

establishedROIthanthosewithout(15%vs.3%).

Organizationsareimplementingcost-controlandvisibilitymeasures

54%

requirecostreviewsinAIprojectapprovals.

40%

haveusageortokenbudgetsinplace.

35%

havefullvisibilityinto

theirAIoperatingcosts.

WorkforceandAImaturityprogress

29%

28%

71%

nowconsiderthemselvesinthelaterstagesoftheAImaturityjourney,upfrom21%inQ1.

reportemployee

adoptionofAIagents,up3pointsfromQ1.

oforganizationssaytheyaremakinggoodprogresstowardafullyintegratedAI-humanworkforce(up11pointsfromQ1).

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Contents

08

PragmaticAI:

Adoptionaccelerates,expectationsrise

20

Conclusion

13

Governance:

ThefoundationofAIatscale

21

HowKPMGcanhelp

17

TheeconomicsofAI:

Fromdeploymenttomanagement

22

Methodology

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Governance:

ThefoundationofAIatscale

TheeconomicsofAI:

Fromdeploymenttomanagement

HowKPMGcanhelp

Conclusion

Methodology

PragmaticAI:

Adoptionaccelerates,expectationsrise

Chapter1

22%

havereachedthedriving-

adoptionphaseofAImaturity,upfrom13percentinQ1

76%ieIsilliringmeaningful

PragmaticAI:

wouldmaintainAIinvestmenteveninarecession

71%

reportmakinggoodprogresstowardbecomingafully

integratedAI-humanworkforce

79%

Adoptionaccelerates,expectationsrise

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PragmaticAI:

Adoptionaccelerates,expectationsrise

Governance:

ThefoundationofAIatscale

TheeconomicsofAI:

Fromdeploymenttomanagement

Conclusion

HowKPMGcanhelp

Methodology

ConfidenceremainsstrongasAImovesintodeployment

Morethanthree-quartersofseniorleadersnowexpressconfidenceinAI’slong-termvalue,strategicrelevance

andabilitytowithstandeconomicuncertainty.Notably,confidenceincreasedacrosseverytrackedmeasurethis

quarter,withthelargestgainamongtheconfidencemeasuresoccurringinperceptionsofmeaningfulbusinessvalue.OrganizationsarebecominglessfocusedonprovingAI’spotentialandmorefocusedonscalingiteffectivelyacrosstheenterprise.

OrganizationsarebecomingmoreconfidentinAI’sstrategicvalue

+12pts

76%

64%

AIiscurrentlydeliveringmeaningfulbusinessvalueformyorganization

+8pts

78%

70%

Iamconfidentinmyorganization’sabilitytofuture-proofitsAIstrategy

AIwillcontinuetobeatopinvestmentpriorityforyourorganization,evenifarecessionoccursinthenext12months

+5pts

79%

74%

Morethan

three-quartersofseniorleadersnowexpress

confidence

inAI’slong-termvalue,strategicrelevanceandabilitytowithstandeconomicuncertainty.

Q1Q2

Towhatextentdoyouagreeordisagreewiththefollowingstatements?Percentagewhoagree/stronglyagreeQ1(n=2110),Q2(n=2145)Source:GlobalAIPulseQ12026andGlobalAIPulseQ22026,KPMGInternational,April2026andJune2026respectively.

©2026CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.GlobalAIPulseQ22026|10

PragmaticAI:

Adoptionaccelerates,expectationsrise

Governance:

ThefoundationofAIatscale

TheeconomicsofAI:

Fromdeploymenttomanagement

Conclusion

HowKPMGcanhelp

Methodology

Broadadoptionoutpacesmaturity

Theshareoforganizationsinthedriving-adoptionphaserosesignificantlythisquarter,increasingfrom13percentto22percent,representingthelargestmovementobservedanywherealongtheAImaturitycurve.Yetrelativelyfeworganizationsidentifyashavingreachedtheestablished-ROIstage.Organizationsaremovingrapidlytowardbroaderdeployment,whilefewerhavereachedthemostmaturephaseoftheAIjourney.

OneoftheclearestindicatorsofAI

maturityisthatthequestionschange.Earlyadoptersaskwhetherthey

shouldmoveforward.Leadersask

howtoscale.Theyspendlesstime

debatingthetechnologyandmore

timefiguringouthowtomakeitpartofthebusiness.”

SimonBenson

RegionalAILeadforASPACKPMGAustralia

−2pts−3ptsNochange−4pts+9pts−1pt

Thelargestmovementthisquarteroccurredinthedriving-adoptionphase

11%

9%

22%

19%

21%21%

26%

22%

13%

22%

8%7%

Researchanddevelopment

Understandingthetechnologyanditspotential

Experimentation

Proof-of-concepts

orpilots,identifying

areasof

improvement

opportunity

Strategicplanning

AIroadmap,KPIsanddatainfrastructure

Scalingthetechnology

Earlyadoptionand optimizationwithmeasurableoutputs

Drivingadoption

EmbeddingAIacrosstheorganization

EstablishedROI

Experiencing

meaningfulbusiness

outcomeswith

tangiblegrowth

opportunity

b

EarlystageMaturestage

AImaturity

TheextenttowhichanorganizationhasmovedbeyondexperimentingwithAItoembeddingitacrossoperationsandgeneratingmeasurablebusinessvalue,assessed

hereacrosssixprogressivephasesfromresearchanddevelopmenttoestablishedROI.

Q1Q2

WhichofthefollowingbestdescribesthephaseyourorganizationisinitsAIjourney?Q1(n=2110),Q2(n=2145)

Source:GlobalAIPulseQ12026andGlobalAIPulseQ22026,KPMGInternational,April2026andJune2026respectively.

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PragmaticAI:

Adoptionaccelerates,expectationsrise

Governance:

ThefoundationofAIatscale

TheeconomicsofAI:

Fromdeploymenttomanagement

Conclusion

HowKPMGcanhelp

Methodology

AIprioritiesarebroadeningasdeploymentscales

PlannedAIinvestmentremainssteadyatUS$188million*overthenext12months,effectivelyunchangedfromQ1.Whilespendinglevelsremainstable,organizationsarebecomingmoredeliberateaboutwheretheyinvestandwhatcapabilitiestheyprioritize.

Thenextchallengeisnotdeploying

AI.Itisredesigningworkforaworld

wherehumansandAIoperatetogether.That’snotatechnologyexercise.It’s

arethinkofroles,workflowsandhowvaluegetscreated.”

BenediktHöck

RegionalAILeadforEMEAKPMGinGermany

Productivityandfasterdecision-makingremainimportantpriorities,butbothdeclinedthisquarter.Incontrast,

ecosystempartnerships,governance,resilienceandhuman-AIcollaborationgainedimportance.AsAIadoption

expands,organizationsappeartobeshiftingtheirattentionfromindividualusecasestowardthecapabilitiesrequiredtoembedAImorebroadlyacrosstheenterprise.ThefocusisincreasinglymovingfromprovingAIcandelivervaluetobuildingthefoundationsneededtoscaleitsuccessfully.

AIprioritiesareexpandingbeyondproductivityandefficiency

42%

35%

Productivitygains

41%

36%

Faster,betterdecisions

31%29%

Costreduction

16%

12%

Ecosystem

andpartnerships

PrioritiesdecliningPrioritiesrising

Human-AIcollaborationandfluency

ResponsibleAIandgovernance

Adaptabilityandresilience

30%

20%

28%

26%

28%

18%

Q1Q2

WhichofthefollowingarekeyAIprioritiesforyourorganization?Q1(n=2110),Q2(n=2145)

Source:GlobalAIPulseQ12026andGlobalAIPulseQ22026,KPMGInternational,April2026andJune2026respectively.

*Weightedaverage:Averagereflectsaweightedmeanbasedonreportedplannedinvestmentacrossrespondents,adjustedforsamplerepresentationbyorganizationsizeandregion.

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PragmaticAI:

Adoptionaccelerates,expectationsrise

Governance:

ThefoundationofAIatscale

TheeconomicsofAI:

Fromdeploymenttomanagement

Conclusion

HowKPMGcanhelp

Methodology

Economicsarebecomingastrategicconsideration

AIstrategyisbeingshapedbyabroadersetofconsiderationsthanatanypointinourresearch.Costandefficiency,

competitivepressures,energyuseandmacroeconomicconditionsareallrisinginimportance.Growth,competitionandeconomicsarebecomingmoreintertwinedinAIdecision-making.

Accesstolower-cost,high-fidelitymodelsisthefastest-risinginfluenceonstrategy,increasingby7pointsquarter

overquarter,whileenergyuse,carbonconcernsandmacroeconomicconditionseachroseby6points.NearlyhalfoforganizationsreporthavingrephasedAIdeploymentswherecostsbegantooutweighexpectedvalue.SeniorleadersareincreasinglyweighingAIoperatingcosts,tokenusage,sustainabilityandgrowthasinterconnecteddecisions.AsAIbecomesmoredeeplyembeddedacrosstheenterprise,thestrategicagendaisexpandingbeyondproductivityanduse-casedeploymenttoincludetheeconomics,governanceandlong-termsustainabilityofAIatscale.

Securityremainsthemainconcern,buteconomicfactorsarerisingfast

33%

24%

24%

22%

22%

22%

22%

22%

19%

18%

18%

17%

16%

16%

15%

33%

Data

security/

privacy/risk

concerns

Q1Q2

Pressuresto

demonstrate

valueto

investorsor

ourboard

Macroeconomic

factors(GDP

growth,

inflation,tariffs,

etc.)

Limitations

onhiring,

upskilling

initiatives

Needto

managean

increased

workloador

volumeoftasks

Accessto

lower-cost,

high-fidelity

technology/

LLMs

Increased

energyuseby

myorganization

anditsimpact

onthe

environment

BalancingAI

scalingand

carbon

emissions/

sustainability

impact

ThehumansideofAIscalingcomesintofocus

OrganizationsrecognizethatscalingAIwill

requirechangesinhowpeoplework.Morethan

three-quartersofseniorleaders(78percent)expectAIfluencytobecomemoreimportantandbelieve

roleswillchangeforemployeeswhodonotdevelopthesecapabilities.Atthesametime,71percent

reportmakinggoodprogresstowardbecomingafullyintegratedAI-humanworkforce.

Theshiftisvisibleinemployeebehavior.SignificantemployeeadoptionofAIagentsrosefrom

25percentto28percentglobally,whileresistancedeclinedmodestlyto14percent.TheexceptionistheUnitedStates,whereresistanceincreasedfrom

5percentto20percent.ThecontrasthighlightsthatworkforceadaptationmaynotprogressuniformlyasAIbecomesmoreembeddedinday-to-daywork.

Formanyorganizations,thenextchallengeisnotdeployingAI,butembeddingitintohowwork

getsdone.Realizingvalueatscalewilldependonworkforceadoption,capabilitydevelopmentandtheredesignofworkaroundhuman-AIcollaboration.

TowhatextentarethefollowingfactorsinfluencingyourAIstrategywithinthenext6months?Percentagesaying‘Greatconcern’Q1(n=2110),Q2(n=2145)Source:GlobalAIPulseQ12026andGlobalAIPulseQ22026,KPMGInternational,April2026andJune2026respectively.

PragmaticAI:

Adoptionaccelerates,expectationsrise

Governance:

ThefoundationofAIatscale

TheeconomicsofAI:

Fromdeploymenttomanagement

Conclusion

HowKPMGcanhelp

Methodology

Chapter2

Governance:

ThefoundationofAIatscale

3x

higherestablishedROIwithclearlydefinedaccountability

75%

saytheirCEOactivelyownsAIasastrategicpriority

24%

Only

identifytheCEOorexecutive

committeeasultimatelyaccountableforAI-informeddecisions

GlobalAIPulseQ22026|13

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Internationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.

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PragmaticAI:

Adoptionaccelerates,expectationsrise

Governance:

ThefoundationofAIatscale

TheeconomicsofAI:

Fromdeploymenttomanagement

Conclusion

HowKPMGcanhelp

Methodology

AIgovernanceisevolvingfromprincipletopractice

TheQ1reporthighlightedthegrowingimportanceof

governanceandtrustasfoundationsforresponsibleAI

adoption.AsorganizationsscaleAIacrosstheenterprise,Q2suggeststheconversationisshiftingfromgovernanceitselftohowgovernanceisoperationalized.Thequestionisnolongertowhatdegreegovernancematters.Ithastobeembeddedintoday-to-daydecision-making.

Aroundthree-quartersoforganizationssaytheirCEO

activelyownsAIasastrategicpriority.Yetownershipand

accountabilityarenotthesamething.Asexecutiveownershipbecomesthenorm,organizationsreportingthestrongest

outcomesarethosethattranslateleadershipcommitmentintoclearaccountability,decisionrightsandgovernancepractices.

AsAIbecomeswovenintothefabricoftheenterprise,governancecannolongersit

onthesidelines.Theorganizationscreatingthemostvaluearebuildingaccountabilityintothewaydecisionsaremade,risksaremanagedandworkgetsdone.”

SamanthaGloede

GlobalHeadofRiskServicesandGlobalTrustedAILeader

KPMGInternational

Accountabilityremainswidelydistributed

Whileexecutiveownershipiscommon,accountabilityforAIoutcomesremainsfragmented.Just24percentoforganizationsidentifytheCEOorexecutivecommitteeasultimatelyaccountableforAI-informeddecisions,while29percentpointtoanamedC-suiteexecutive.

Formanyorganizations,accountabilityissharedacrossbusinessleaders,functionsandgovernancecommittees.Sharedresponsibilitycansupportcollaboration,butitcanalsomakeitmoredifficulttodeterminewhoowns

outcomes,managesris