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In the spirit of this year's theme, "A Spirit of Dialogue", KPMG leaders share their perspectives on the key AI debates at the World Economic Forum in Davos, which took place 19–23 January 2026. As organizations shift from pilots to implementation, the conversation has moved beyond adoption to scaling AI responsibly, embedding agents across business functions, and building trust through ethical governance. Reuters Plus spoke with Steve Chase, Global Head of AI and Digital Innovation, KPMG International; Rob Fisher, Global Head of Advisory; Jane Lawrie, Global Head of Corporate Affairs; Liz Claydon, Head of Global Deal Advisory and Global Head of Life Sciences, KPMG International; Ashish Madan, Chief Technology Officer, KPMG Germany; and Akhilesh Tuteja, Head of Clients and Industries, KPMG India. Produced by Reuters Plus for KPMG 00:10 How has the conversation changed this year? 01:22 How do you scale AI in a trusted way? 02:00 What are organizations looking to implement this year? 03:12 How are AI business models changing?