The enterprise AI conversation has evolved rapidly over the past several years. In 2024, organisations were still trying to understand what the business truly wanted from AI; by 2025, many struggled to clearly articulate the value being created. In 2026, the conversation shifted again as attention turned toward the growing cost of AI infrastructure - including energy, water, and compute consumption. Explore the market signals ISG is seeing in shaping 2027 and beyond, and what they suggest about the future of sustainable, human-centric, and strategically aligned AI adoption over the next 12–24 months.