Emergn Survey Report:
The Value Gap

The average enterprise loses 2.4% of annual revenue, roughly $24M at a billion-dollar business, quietly, every year, to transformation and AI work that should have been stopped sooner.

Most senior leaders believe their organizations have the discipline to deliver. The strategy is clear, the intent is genuine, and the investment is real. But across 700 senior leaders in the US and UK, the same pattern keeps surfacing: strong intent, improvised execution, and value escaping through the gap between them.

In “The Value Gap,” Emergn’s 2026 global research study, we examine why transformation and AI investment keep leaking value and identify the operating discipline that closes it.

Inside the report, you’ll discover:

• The stopping problem: Why only 30% of organizations treat stopping underperforming work as a normal part of how they operate and how the inability to stop is the single most direct mechanism through which value drains away
• The governance blind spot: Why 71% of leaders cannot produce a real-time view of their portfolio on demand and what that costs every other decision they make
• The reporting gap: How optimism-biased reporting compounds invisible portfolios into a structural blind spot that most organizations don’t see until it’s too late
• The AI investment imbalance: Why spending on tools is outpacing investment in the people deploying them and where AI ROI actually goes missing

To download “The Value Gap”, please complete the form below.