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AI isn’t a future disruptor. It’s become embedded in how work gets done, as six in 10 workers already think of AI as a co-worker, according to Deloitte research.
So, for many HR leaders, the challenge heading into 2026 isn’t transformation. It’s planning. The question isn’t whether to adopt AI, but how to design work so that people and machines create value together.
Kyle Forrest, U.S. future of HR leader at Deloitte Consulting, believes that in AI-powered companies, “how people value connection” becomes a test of leadership. That connection—between humans, machines and meaningful work—is what HR must design.
The ROI gap
Deloitte’s research shows that most organizations are investing heavily in AI, but not in the people or processes needed to unlock its value. In a survey of 100 U.S. CXOs, 93% of AI spending went to tech infrastructure, while just 7% supported work redesign, training or change management.
That imbalance has consequences. Organizations taking a tech-first approach are significantly less likely to exceed ROI expectations, write Deloitte researchers.
In contrast, those that prioritize human-machine collaboration through redesigned roles and workflows are 1.6 times more likely to see measurable returns.
HR has a critical role to play in shaping how
