Microsoft released its annual 2026 Work Trend Index report, which analyses how corporate users work with AI. The report found that 19 percent of companies were in a frontier stage where both individuals and organisations were ready, while 50 percent were in transition and 16 percent were stagnating. Frontier users were more likely to define human and AI roles in advance and to reserve time to work without AI. The report also said organisations must redesign processes and build learning systems to turn AI use into performance.