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PwC’s AI benchmarking framework links spend to outcomes
Turn AI investment into business impact
AI is rapidly redefining the contours of business competition. Our AI benchmarking framework helps leaders measure what matters—connecting AI investment to tangible impact across growth, efficiency, trust, and workforce readiness. Backed by real benchmarks, it shows where AI is driving value, where it’s falling short, and what to do next.
9 out of 10 executives surveyed say their companies plan to up their AI-related budgets this year due to agentic AI.
Source: PwC’s AI agent survey, 2025
AI in action
Today’s C-suite faces rising pressure to show tangible returns on AI spending—but few have clear metrics to prove what’s working. Without a consistent way to measure outcomes or compare against peers, investments risk stalling in experimentation. PwC’s benchmarking and analysis give executives the clarity and confidence to steer your AI strategy based on evidence, not intuition.
Built across 5 core pillars and tailored to major sectors and functions
30+ primary metrics
100+ secondary metrics
Our approach
Built around five performance themes, our AI benchmarking analysis gives leaders a 360° view of where AI is creating value, where it’s falling short, and a set of targeted recommendations on how to course-correct in real time. We use a data-based approach to shape your AI strategy and align on the areas of opportunity with the greatest impact.
Each theme in the framework is backed by concrete, measurable KPIs that reveal where AI is creating real business value. This proprietary data set allows PwC to deliver unique insights on areas of greatest impact for AI transformation and to provide a concrete way to measure the impact of AI initiatives. This enables a more tailored AI strategy, targeted AI investments and continuous course correction across the organization.
Learn more and go deeper into our framework and the representative metrics available in each area.
Financial
Tie AI spend to revenue, cost, and margin to see true ROI. Then, rebalance investments.
Example metric: AI investment as percentage of revenue
Operating
Track cycle times, efficiency, and customer experience to pinpoint where AI accelerates performance.
Example metric: Share of customer interactions handled by AI
Functional
Measure impact in specific functional areas, like finance IT, HR and Marketing, to spotlight high-leverage use cases.
Example metric: Process cycle time reduction
Trust
Monitor accuracy, resilience, latency, and availability to scale responsibly and protect reputation.
Example metric: Deception rates
Workforce
Gauge readiness and leverage a mix of agents, upskilling and redeployment to unlock AI productivity.
Example metric: Agents per billion of revenue
Why PwC?
With decades of benchmarking experience and deep AI transformation expertise, PwC brings the data, insight, and trust leaders need to move from ambition to evidence. We help you measure what matters, regardless of where you are on the journey to becoming a more intelligent enterprise.
From rethinking your strategic approach to preparing for the future of work, we can help you implement AI responsibly and embrace a new era of accelerated innovation.
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