Companies are spending heavily on artificial intelligence, but most are still waiting for results. In PwC’s 2026 Global CEO Survey, 56% of CEOs reported no significant financial benefit from AI so far. Only 12% saw gains in both cost and revenue.
The organisation decides the outcome
Microsoft’s 2026 Work Trend Index, based on 20,000 AI users in ten countries, suggests why. Organisational factors explained 67% of the variation in AI’s impact, compared with 32% for individual factors. Only 26% of AI users said their leadership was clearly and consistently aligned on AI, and just 13% said they were rewarded for reinventing their work when results were uneven.
Managers make the difference
Gallup reaches a similar conclusion. Employees whose managers actively support AI use are 8.7 times more likely to say AI has transformed their work. Among the most advanced AI users in Microsoft’s study, 85% say their manager openly uses AI, and 84% say their manager creates space for experimentation.
What leaders can do
- Align the leadership team on a small number of AI priorities, and say them clearly.
- Use the tools yourself, visibly.
- Reward experimentation, including well-run experiments that fail.
- Put governance in place early: PwC finds CEOs with strong AI foundations are three times more likely to report meaningful returns.
Sources
- PwC: 29th Global CEO Survey (January 2026)
- The Neuron: Microsoft’s 2026 Work Trend Index explained
- UNLEASH: Gallup’s State of the Global Workplace 2026 report
Photo: Igor Omilaev / Unsplash