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Most large organisations have approved the AI budget, launched pilots and signed vendor contracts. And yet, for the majority, the financial numbers are not moving. AI usage has gone mainstream at the individual level – coordinated, enterprise-wide value creation has flatlined.

The gap is organisational, not technological. Pilots prove the concept, then sit on a shelf. Use cases that work in one business unit never reach the next. Investment accumulates without a traceable line back to the P&L.

The AI Centre of Excellence (CoE) is that operating discipline. This playbook covers how to build it.

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