09/07/2026
Nearly nine in ten CEOs say AI is creating value somewhere.
Scaling that value is the harder part.
BCG's 2026 CEO research found that most companies are seeing cost or revenue benefits from AI in targeted areas, yet many still struggle to translate those wins into enterprise-level financial impact.
More than half of CEOs cite a missing link between AI and the P&L, while only 14% clearly define P&L impact for all AI initiatives.
That is an ex*****on issue disguised as a measurement issue.
If the business outcome is unclear at the start, the ROI conversation becomes difficult at the end.
The strongest AI programs don't begin with: What can the model do?
They begin with: What business result are we changing—and who owns it?
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