Investment, agents and skills: in 2026 the CEO becomes the true director of AI in the company

Many insiders are convinced that artificial intelligence has already moved from the status of an experimental technology to that of a strategic lever for business competitiveness. For those who still had doubts about this, 2026 should mark a further turning point: AI is no longer just a matter of investment or innovation, but of leadership and governance. And it is no longer - or not only - the CIOs, chief digital officers or IT functions that are driving the transformation, but the CEOs themselves. This is clearly stated in the report "AI Radar 2026" produced by BCG X, based on the responses of 2,360 top managers in 16 countries (including Italy) and nine industrial sectors.

The numbers of the study are eloquent. Companies expect to double their spending on artificial intelligence over the next twelve months, bringing it to an average of 1.7% of revenues, a percentage more than double the increase recorded in 2025. The leap forward is very indicative because it must be contextualised in a scenario of prolonged macroeconomic uncertainty, which does not seem destined to slow down even in the absence of immediate returns: 94% of companies say they will continue to invest in AI even if the benefits will not be visible in the short term.

If we look at the trend by industry, moreover, the research confirms that all industries will increase their spending on artificial intelligence, with financial and technological institutions leading the ranking of the most virtuous sectors (thanks to investments that will be around 2% of revenues), while industry and real estate are travelling at more moderate levels (around 0.8%). There is, if anything, a different level of expectation at a geographical level. In Asian countries - India and China in the lead - about three Chief Executive Officers out of four say they are convinced that artificial intelligence will pay off in terms of ROI, while in the West a more cautious attitude prevails: in the United States the share drops to 52%, in the United Kingdom to 44% and the average in Europe (where the perception of investing in order not to fall behind prevails) reaches 61%. In Italy, according to the sample of managers surveyed, concerns related to data privacy and cybersecurity, control of decisions made by algorithms, and rising costs remain central. Issues that, together with the environmental impact of AI, continue to represent a brake especially for small and medium-sized enterprises. "Despite the uncertain overall picture," emphasised Christoph Schweizer, CEO of the Boston Consulting Group, "this growth in spending reflects how much AI has become a top priority for the business world. Artificial intelligence is no longer confined to IT or innovation teams but is reshaping strategy and operations from the top down, with CEOs taking the lead."

The most significant figure concerns the change in governance. In fact, 72 per cent of CEOs say they are leading transformation projects based on this technology, a percentage again double that of the previous year. Many CEOs, according to the BCG X report, are personally investing in their own skills, dedicating time to upskilling and pushing to accelerate the capabilities of the entire organisation. It's not just about sponsorship or strategic direction, but a change in approach that, according to Schweizer, 'marks a big difference from the past, because it involves accelerating skills development across the organisation, monitoring return on investment more closely, and measuring process efficiency more accurately'.

This responsibility, however, also has a downside. In fact, half of the CEOs believe that their role is at stake if AI fails to produce concrete results, confirming a pressure on top management to make quick choices and (at the same time) to delegate. "The CEO becomes the de facto head of AI, the main decision-maker on initiatives involving this technology, and the one who succeeds will be the one who knows how to strike the right balance between the responsibility of driving its adoption and the role of management in driving it forward".