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Study by SAP Poland: AI Embedded in Strategy

In the latest study by SAP Polska, the „AI Readiness Index,“ seven out of ten Polish executives say that AI is part of their department’s strategy—but only 28 percent measure the return on investment.
E3 Magazine
October 29, 2026
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This text has been automatically translated from German to English.

In the study „The Path to the Autonomous Enterprise,“ 70 percent of executives state that AI is embedded in the strategy of their area of responsibility. At the same time, fewer than one-third of them measure the extent to which AI tools are actually being used within their teams or analyze the return on investment. This shows that there remains a significant gap between strategic intent and the mature use of AI. Merely having access to the technology is not enough to close this gap.

AI Is Present at the Strategic Level

As the first AI applications become increasingly widespread, the question of whether AI is actually changing the way a company operates is gaining importance. The results of the SAP Polska study show that AI is already significantly present at the strategic level: Seven out of ten executives surveyed state that AI is an integral part of their department’s strategy. These statements are often already accompanied by concrete results. Nearly three-quarters of respondents are aware of at least one key process in their department or team whose efficiency has been improved through the use of AI.

However, the adoption of AI is not proceeding at a uniform pace everywhere. While the technology has already become part of everyday work at some of the companies surveyed by SAP Polska and is delivering results in specific processes, there are also signs of sporadic or unsustainable use of AI. Executives are also observing other challenges. Thirty-four percent note a decline in initial interest in AI. Thirty percent report cases in which AI tools are technically available but are used only sporadically.

„Many companies are already able to,
to assess the direct impacts of AI deployment,
”such as shorter process times or reduced labor hours."

Piotr Ferszka,
Chairman of the Board,
SAP Poland

Simply providing tools does not automatically mean that they will become a permanent part of a team’s workflow. The challenge lies in moving beyond initial implementations and isolated successes to a model in which AI is used regularly and permanently integrated into business processes. Consequently, the ability of companies to sustainably integrate AI into their teams’ daily work and link it to business processes is becoming increasingly important. It is precisely the degree of this integration that determines whether AI becomes a source of sustainable business value.

Direct operational impacts

Most commonly, companies measure direct operational impacts: 41 percent of respondents measure the time saved. 39 percent measure the duration of processes. Only 31 percent monitor the actual utilization rate of AI tools within their team.

Only 28 percent of executives analyze the return on investment (ROI) of their AI investments. Piotr Ferszka, CEO of SAP Polska, explains: „Many companies are already able to measure the direct effects of AI implementation, such as shorter process times or reduced labor hours. However, it is much more difficult to translate these benefits into a holistic assessment of business value and to verify whether AI is actually becoming a permanent part of the company’s operations. This is precisely what distinguishes the experimental phase from a more mature use of the technology. Simply embedding artificial intelligence in the strategy or rolling out an ever-increasing number of tools is not yet proof of an organization’s maturity. What is crucial is integrating AI with business processes and corporate data so that the technology can actually support the company’s operations and deliver measurable results. The next stage of development requires sustainable adoption, the integration of AI into core processes, and systematic measurement of business outcomes.“

AI Readiness of Organizations

The importance of measuring results continues to grow as companies transition from AI solutions that support individual tasks to systems that can autonomously execute parts of business processes. The greater the scope of the tasks assigned to AI agents, the more important it becomes to define in advance what business value the company expects and how that value should be measured.

After all, scaling AI isn't just about making the technology available to a larger number of employees. As AI matures, the role it can play within a company also evolves. (Source: SAP)

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