Wharton–GBK’s “The Adaptive Advantage: Who’s Winning with AI and How” Report Reveals the AI ROI Gap

Wharton Human-AI Research and GBK Collective's 2026 report finds that while 80% of managers see positive AI returns, only 28% report strong gains. Firms measuring growth outcomes report nearly triple the strong returns compared to those focusing on efficiency alone. AI agent use is widespread, but deep integration remains limited.