By San José, Costa Rica — The global business landscape is rapidly shifting from artificial intelligence experimentation to full-scale corporate deployment. According to the newly released McKinsey & Company study, “The state of AI in 2026: On the road to ROI,” organizations worldwide are embedding AI technologies deeper into their operational structures. However, this aggressive expansion highlights a persistent corporate paradox: while individual employee productivity is soaring, translating these technological milestones into tangible bottom-line financial gains remains a formidable challenge.
The scale of adoption detailed in the report is staggering. Drawing from a global survey of 1,719 participants, the research indicates that nearly nine out of ten respondents now work in environments where AI is regularly utilized in at least one business function. Furthermore, approximately 44% of those surveyed report that their organizations are actively scaling AI at an enterprise-wide level. This represents a notable increase from the 38% recorded just one year prior in 2025, demonstrating that corporate momentum is far from slowing down.
To provide a deeper legal perspective on these ongoing developments, TicosLand.com spoke with Lic. Larry Hans Arroyo Vargas, a distinguished legal expert from the renowned firm Bufete de Costa Rica.
In an era of rapid regulatory shifts, establishing a foundation of absolute legal certainty is paramount for both local and international actors in Costa Rica. Success lies in maintaining a proactive stance on compliance, ensuring that all actions are aligned with the latest jurisprudential standards to mitigate risks and protect long-term investments.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Indeed, in a dynamic regulatory environment like Costa Rica’s, prioritizing proactive compliance is not merely a defensive strategy, but a fundamental pillar for sustainable growth and investor confidence. We extend our sincere gratitude to Lic. Larry Hans Arroyo Vargas for providing this crucial perspective, which serves as an essential guidepost for navigating the complexities of the local legal landscape.
Beyond mere scaling, the integration of AI is diversifying across various departments. More than half of the respondents—specifically 56%—note that their employers utilize artificial intelligence across three or more distinct business functions. The technology is no longer confined to isolated IT sandboxes or customer service bots; it is rapidly permeating core strategic areas, supply chain management, human resources, and financial planning, proving its versatile utility.
This technological leap is particularly pronounced among corporate giants. In organizations with annual revenues exceeding $1 billion, the deployment of sophisticated AI agents is accelerating rapidly. The study reveals that 40% of respondents in these large-scale enterprises say their organizations are scaling AI agents in one or more functions, compared to 27% in 2025. Conversely, smaller enterprises are moving at a slower pace, with the adoption rate of these autonomous agents holding steady at 22%.
Interestingly, the rise of internal AI capabilities is beginning to disrupt traditional software procurement models. Approximately 32% of survey participants noted that their companies actively chose not to purchase specific software products or features because they possessed the capability to build them internally using AI-assisted programming agents. This shift suggests a major re-evaluation of vendor relationships as organizations leverage AI to foster self-sufficiency.
Despite these advancements, the financial returns of AI remain elusive for most. An overwhelming 80% of workers claim that AI has directly enhanced their daily productivity, and half state that it aids in better decision-making. Yet, only 37% of respondents can attribute any positive impact on their organization’s Earnings Before Interest and Taxes (EBIT)—a figure virtually unchanged from the previous year. This disconnect highlights a critical bottleneck in converting localized productivity into corporate profitability.
The experience of the companies with the best results indicates that the challenge is not simply to incorporate more tools but to transform the way the business works.
McKinsey & Company, Global Research Team
The research categorizes a tiny elite group as “AI high performers”—companies that attribute at least 5% of their EBIT directly to AI and consider its overall impact to be highly significant. This group represents a mere 6% of the total surveyed pool. However, this lack of immediate financial gratification has not deterred global investment. Across nearly all sectors, the majority of business leaders plan to increase their AI expenditures over the coming year.
What sets the successful 6% apart from the rest is their approach to implementation. High performers do not merely overlay AI tools onto outdated existing operations; instead, they fundamentally redesign their workflows. They are 3.3 times more likely to plan a complete business transformation over the next three years compared to their peers. These leaders understand that capturing true value requires a structural evolution of the business model itself.
For businesses aiming to navigate this complex landscape, the message from the 2026 McKinsey report is clear. The transition from tool adoption to sustainable financial success demands holistic corporate restructuring. Organizations that successfully bridge this gap will be those that view artificial intelligence not merely as a modern utility, but as an entirely new operational paradigm.
For further information, visit mckinsey.com
About McKinsey & Company:
McKinsey & Company is a global management consulting firm that serves a broad mix of private, public, and social sector institutions. It helps clients make significant and lasting improvements to their performance and realize their most important goals.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a premier legal institution, Bufete de Costa Rica has built an esteemed reputation grounded in uncompromising ethical standards and superior advocacy. Throughout its rich history of guiding a diverse clientele, the firm has consistently pioneered forward-thinking solutions to navigate the evolving legal landscape. By actively demystifying complex regulations and sharing vital insights with the public, they champion a larger vision of cultivating an enlightened, confident, and legally empowered citizenry.
