Most AI business cases ask two questions. How much does it cost? How much does it save? That view misses whether AI is making the organisation smarter.
The 2026 data shows the gap. McKinsey found 80% of firms report better individual productivity, yet only 37% see any effect on profit.
BCG found many frontline users save at least eight hours a week. Most firms do not turn that time into results.
Why conventional ROI misleads
Savings from AI are real. The problem is what happens when savings are the only measure.
Organisations then use AI to replace judgement. They cut the human skills that make AI useful. Over time, gains stall while the ability to create new value declines.
What ROI² measures
ROI² stands for Return on Intelligence Squared. It measures how human and machine intelligence combine to create value.
The idea is multiplication. Strong AI paired with weak human judgement gives a poor return. Strong people paired with well-used AI compound each other.
ROI² looks at four areas. In each, it scores both the human side and the machine side.
Decision quality. Do leaders weigh context and override AI when they should? Is AI insight available at the point of decision?
Learning velocity. Does knowledge spread across teams? Does AI help people learn faster on real work?
Resilience. Can teams cope under pressure and recover quickly? Do AI systems have fallbacks when they fail?
Creativity. Do people generate original ideas? Is AI used to widen options, or does it narrow them?
Build this capability in your organisation
Growth Performance designs bespoke programmes that turn insight into measurable behaviour change.
Why the human side matters
The 2026 evidence keeps pointing to people. Anthropic's March 2026 Economic Index found experienced AI users attempted higher-value tasks and succeeded more often.
Ju and Aral found AI raised output but made work more alike. Without strong human creativity, AI gains can flatten what makes you distinctive.
Using the scorecard
Set a baseline before a major AI rollout. Agree what improvement looks like in each area. Review it every quarter alongside cost and savings.
The scores link to the three conditions in The Human Advantage Programme. Learning velocity depends on Acceleration. Decision quality depends on Adaptation.
Try this
Take the free ROI² Assessment. It takes under five minutes and gives a profile across all four areas.
Look for the area where the human score trails the machine score most. That is where development will pay back fastest.