AI adoption is moving into a new phase, with organisations increasingly focused on how to govern, secure and measure AI at scale, according to KPMG’s Global AI Pulse Q3 2026. The report draws on responses from 2,131 senior leaders across 20 countries, including India. Global AI Pulse Q3 2026
Average planned AI investment has increased to US$210 million, up from US$186 million in Q1. The regional maturity gap has also narrowed to eight percentage points, with 64% of organisations in the Americas, 61% in Asia Pacific and 56% in EMEA scaling AI or beyond. Global AI Pulse Q3 2026
The report finds that 55% of organisations now operate a formal AI management layer, rising to 86% among those reporting established returns. Meanwhile, 53% place accountability for AI-informed decisions at C-suite level or above.
Cybersecurity and resilience are also gaining importance, with 86% adapting their cybersecurity operating model for AI-driven threats. While 89% report measurable value from AI, only 12% consistently assess that value against its cost. Global AI Pulse Q3 2026
Priya Emmanuel, Global Head of aIQ, KPMG International, said, “The organizations seeing a return did the implementation and the transformation properly: guardrails in place, workforce ready, data cleaned up. That is a sequence, not a secret.”

