Forrester

“Sixty percent of Fortune 100 companies will appoint a head of AI governance: in 2026, the complexities of navigating the patchwork of legislation in the US and regulations such as the EU AI Act will cause 60% of the Fortune 100 to hire or appoint a designated head of AI governance.”

Forrester notes Sony, Bank of America and UBS had already made such appointments when the prediction was published; the 2026 deadline has not yet passed.

“Enterprises will delay 25% of AI spend into 2027. AI value is failing to land: only 15% of AI decision-makers reported an EBITDA lift for their organization in the past 12 months, and fewer than one-third can tie the value of AI to P&L changes. We believe that CEOs will pull more CFOs into AI decisions... The disconnect between the inflated promises of AI vendors and the value created for enterprises will force market correction.”

Resolves at the end of 2026 on whether enterprises deferred roughly a quarter of planned AI spending into 2027.