Wednesday, 3 December 2025
A new report from PwC shows that while widespread, dramatic transformation driven by generative AI remains rare, a growing number of companies are beginning to realize tangible, measurable returns — and the potential for broader change is rising.
The report, titled 2026 AI Business Predictions, highlights a shift: organisations are moving beyond pilots and experimentation toward disciplined deployment. Leaders are increasingly choosing a limited number of high-impact use cases — where data, talent and strategic priorities intersect — rather than scattering investments broadly.
As PwC puts it: “only a few companies are realizing extraordinary value from AI today… many others are also experiencing measurable ROI, but their outcomes are often modest — some efficiency gains here, some capacity growth there.”
But even modest gains are accumulating, allowing companies to build internal benchmarks, track performance, and refine their AI strategies to squeeze more value — especially in finance, tax, operations, and other back-office functions.
PwC outlines several key trends expected to shape the next wave of AI-driven transformation:
The rise of the “AI generalist” — i.e., employees who combine domain knowledge with AI-based tools. Instead of replacing entire teams, AI augments human workers, enabling broader access to specialist-level output.
Growing adoption of AI agents and “agentic AI,” with companies accumulating enough experience to generate proof points and real-world benchmarks for performance.
A shift from rhetorical commitment to concrete action around ethics and governance: “responsible AI” is becoming a business imperative, not just a compliance tick-box. Ethical guardrails, transparency and governance will play a bigger role as AI scales across functions.
A recognition that AI can contribute to sustainability goals: as firms optimise operations with AI, they may offset some of AI’s environmental costs — though PwC notes this requires discipline and measurement.
PwC argues that the next stage of AI-led business transformation will be defined less by flashy new tools and more by strategic focus, discipline and orchestration. Companies ready to succeed will pick carefully — align AI initiatives with business priorities, create internal metrics, and build human–AI workflows that capture real value.
In short, AI is no longer just a shiny experiment: for a growing subset of companies, it has become a lever for operational improvement, new workforce models, and even sustainable growth.
