KPMG Global AI Pulse Q3 2026 Highlights AI Governance

KPMG has released its Global AI Pulse Q3 2026 report, highlighting how organisations are moving into a more mature phase of artificial intelligence adoption.
The latest edition, titled “AI at scale: Accountability, resilience and economics,” examines how businesses are managing AI investments as the technology becomes increasingly embedded in enterprise operations.

The study surveyed 2,131 senior leaders across 20 countries, territories and jurisdictions, with the findings pointing to a growing emphasis on governance, accountability, resilience and measurable returns from AI investments. Rather than focusing only on deploying AI tools, organisations are increasingly looking at how AI can be managed responsibly and connected to business outcomes.

A key finding from the report is the relationship between AI maturity and formal management structures. Among organisations reporting established returns on AI investment, 86% have a formal cross-functional or enterprise-wide AI management layer. Within this group, 65% have deployed the management layer across the enterprise.

The situation is different among organisations that are still experimenting with AI. Only 31% of these organisations have a formal cross-functional or enterprise-wide AI management layer, while just 10% have implemented such a structure across the enterprise.

The findings indicate that companies achieving greater value from AI are increasingly treating it as an enterprise-wide business priority rather than an isolated technology initiative.

“The findings indicate that organizations are entering a new phase of AI maturity where success is no longer defined by adoption alone, but by the ability to govern, secure and measure AI at scale.” - Purushothaman KG, Partner and Head of Technology Transformation and AI, KPMG in India

The report also highlights the growing importance of AI governance and resilience as businesses expand their use of the technology. Organisations are facing questions around cybersecurity, accountability, model sovereignty and technology dependencies as AI becomes integrated into critical business processes.

KPMG's findings further point to the need for companies to connect AI expenditure with measurable economic outcomes. As investment increases, leadership teams are expected to assess whether AI initiatives are delivering sustainable value rather than measuring progress only through adoption levels.

For businesses in India and across global markets, the findings indicate that the next stage of AI adoption will require closer collaboration between technology, business, risk, cybersecurity and leadership teams.

The Global AI Pulse Q3 2026 therefore puts the spotlight on a changing enterprise priority moving from simply adopting AI to governing and scaling it effectively. As organisations continue increasing AI investment, accountability, resilience and measurable business value are becoming central to their approach.