# Generating ROI with AI

**Source:** IBM Institute for Business Value · **Published:** Jan 20, 2026 · **Format:** Framework · **Category:** Practitioner methodology
**Measures:** Outcome (claimed)

A maturity-stage framing that separates average performers from best-in-class programs. Useful for KPI structure more than for a single headline number.

**Useful for:** Building methodology

Source: https://www.ibm.com/thought-leadership/institute-business-value/en-us/report/ai-capabilities