PHILADELPHIA, PA — The third annual Wharton Human-AI Research (WHAIR) and GBK Collective study reveals that generative AI (Gen AI) has fully entered the business mainstream, with 82% of enterprise leaders now using it weekly—up from just 37% in 2023—and nearly half engaging daily. The 2025 report, “Accountable Acceleration: Gen AI Fast-Tracks Into the Enterprise,” finds that companies are shifting from experimentation to disciplined growth, emphasizing measurable returns on investment and workforce readiness.
Nearly three in four organizations report positive ROI from Gen AI initiatives, while 72% now formally track financial and operational metrics such as productivity, profitability, and throughput. The study also notes that 88% of leaders expect to increase Gen AI spending in the next 12 months, and 62% forecast double-digit budget growth over the next two to five years.
“As leaders across functional areas continue to increase investment in Gen AI, the overwhelming feedback is they are not only looking to boost productivity—which has become table stakes—but to integrate it effectively and responsibly into workflows to drive measurable ROI,” said Stefano Puntoni, the Sebastian S. Kresge Professor of Marketing at the Wharton School and Faculty Co-Director of WHAIR.
The survey of more than 800 enterprise decision-makers across the U.S. found that 43% of leaders warn of “skill atrophy” as one of the biggest emerging risks, even as 89% believe AI enhances human capabilities rather than replaces them. “The challenge isn’t replacement, it’s readiness,” Puntoni added. “Companies that invest in training, culture, and guardrails will be the ones that turn everyday AI into long-term advantage.”
“Leaders are no longer content to run pilots. They want proof,” said Prasanna (Sonny) Tambe, Professor of Operations, Information and Decisions at Wharton and Faculty Co-Director of WHAIR. “Gen AI is being held to the same standards as other major investments, and that is a sign of increasing maturity.”
The report shows companies are reallocating budgets from legacy programs toward proven AI initiatives, with roughly one-third of Gen AI technology budgets now devoted to internal R&D. Meanwhile, 67% of organizations report executive-level leadership for AI adoption, and 60% now have a Chief AI Officer role.
“The next phase is not about adoption; it is about advantage,” said Jeremy Korst, Partner at GBK Collective. “The companies that thrive will be those that pair measurable ROI with responsible integration and build a culture where people have the skills to grow with AI.”
The Wharton-GBK study concludes that the AI era’s competitive edge will depend less on experimentation and more on sustained, accountable performance — where investment in people, governance, and measurable impact defines success.
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