Artificial intelligence is assuming a growing role in information analysis and support for corporate decisions. A global study by the IBM Institute for Business Value, conducted in 2026 with 2,000 CEOs and executives from 33 countries, revealed that 64% of participants already feel comfortable making major strategic decisions based on AI-generated information. Simultaneously, 83% stated that the success of the technology depends more on adoption by people than on the technology itself, indicating that the advancement of automation does not eliminate human participation in the decision-making process.
The discussion about the role of AI in organizations has also reached governance levels. A survey called the Board Value Index Summer 2026: Global Edition | Board Intelligence, conducted with more than 400 board members, CEOs, and CFOs, showed that 84% of boards have already discussed which decisions should remain under human responsibility and which can have greater participation from artificial intelligence.
The scenario reinforces a change in the way companies view technology, showing that, despite the growing use of AI tools, human judgment continues to be considered essential for the success of its implementation.




