Imperative for B2B CEOs: Accelerating AI-Enabled Go-to-Market Transformation in 2026

As Matt Slonaker, Founder and CEO of M. Allen, with over two decades of experience in driving sales transformations and achieving sustained revenue growth exceeding 30% for clients in lending, banking, and fintech sectors, I draw upon the insights from SBI Growth Advisory’s Q1 2026 Growth Intelligence Quarterly (GIQ) to articulate a compelling point of view. Our analysis of this report—encompassing surveys of more than 120 mid-market CEOs, evaluations of over 300 companies, and 160 billion customer behavior data points—reveals a widening performance gap between profitable growth leaders and their peers. Leaders are outperforming by factors of 5-8x in revenue growth and margins through the strategic integration of human judgment with AI for fact-based decision-making. In an environment characterized by persistent volatility and uncertain outlooks, with 58% of firms reporting net revenue retention (NRR) declines, B2B CEOs must prioritize immediate action to harness AI-driven go-to-market (GTM) strategies. Delaying risks competitive disadvantage; instead, adopt a structured approach to unlock superior execution and sustainable growth.

Key Insights from the GIQ: Data-Driven Imperatives for Action

The GIQ underscores a landscape of cautious recovery amid challenges. Notably, 30% of CEOs have revised FY26 revenue forecasts downward, while 35% initiated 2025 plans below expectations due to external headwinds and data deficiencies (affecting 35% of underperformers compared to 15% of leaders). Deal velocity remains at 51% of historical norms, primarily attributable to smaller deal sizes (median 53% of ideal). Furthermore, 58% of organizations report NRR erosion relative to two years prior, yet solution usage patterns predict 80% of renewal and expansion outcomes. These patterns cluster into six cohorts (e.g., 17% Enthusiastic Adopters delivering 12% NRR uplift), with 40% of accounts demonstrating positive shifts that yield 5% average improvements when proactively addressed.

AI adoption presents both risks and opportunities: 95% of pilots fail, incurring annual enterprise costs of $30-40 billion, with 55% attributed to trust deficits. However, transitioning to AI-as-a-service models mitigates 50% of these failures, liberating 27% of sales managers’ time for coaching and enhancing quota attainment by 15%. On the positive front, “Rule of” leaders—achieving a 7.7% compound annual growth rate (CAGR) in revenue and EBITDA—surpass market medians by 1.5-2.7 percentage points across industries. These leaders allocate 1% more of revenue (11%) to sales and marketing, realizing 20% superior returns on investment. Objective pricing processes correlate with 10x higher target achievement, and cohort-based NRR forecasting attains 90% accuracy. With the B2B Growth Sentiment Index rebounding to 60 in Q3 2025 (from 53 in Q2), yet 51% of forecasts remaining unchanged and 30% underperforming in 2025, the data signals an urgent need for strategic intervention. Volatility affects 41% of accounts, but leaders leveraging these insights are systematically extending their lead.

Recommended Framework: Five Strategic Imperatives for 2026 GTM Excellence

To bridge this performance divide, we propose a rigorous framework grounded in the GIQ’s findings. This integrates empirical trends with executable strategies, emphasizing agility, data rigor, and AI augmentation. CEOs should initiate a diagnostic assessment of their current GTM maturity, followed by phased implementation, with progress tracked through key performance indicators such as NRR uplift and quota attainment.

1. Adopt AI-as-a-Service to Mitigate Pilot Risks and Enhance Scalability
   Traditional AI implementations falter at a 95% rate due to inadequate change management and trust issues. Leaders succeed by shifting to managed service models, which address 55% of failures and enable 3x faster GTM scaling.
   Recommended Actions:
• Engage frontline sales managers in pilot design with expert governance to foster adoption.
• Leverage AI for real-time signal detection, such as usage volatility in 41% of accounts.
• Partner with hybrid providers (50%+ non-technology focused) for tailored solutions, targeting ROI within six months.
2. Enhance Forward-Looking Planning with Quantitative Rigor
   With 30% downward forecast revisions and only 51% confidence in execution, static planning is insufficient. Evolve ideal customer profiles (ICPs) quarterly, given 34% moderate shifts, and allocate 60% of efforts to NRR and expansion amid 58% declines.
   Recommended Actions:
• Employ AI to identify high-potential opportunities, incorporating regional willingness-to-pay analyses.
• Quantify total addressable market (TAM) using at least 50% objective data sources, as practiced by 81% of leaders.
• Limit assumptions to 4-5 per plan and conduct stress tests for volatility; this approach doubles the likelihood of exceeding targets for CEOs with 60%+ planning confidence.
3. Establish a Comprehensive GTM Fact Base for Objective Decision-Making
   Data gaps undermine 35% of underperformers; fact-based processes deliver 10x superior outcomes. Invest the incremental 1% in sales and marketing to achieve 20% higher ROI.
   Recommended Actions:
• Frame annual plans as prioritized growth bets, informed by competitor benchmarks.
• Utilize cohort analysis for 90% NRR forecasting, targeting 40% of accounts with positive momentum.
• Iterate plans quarterly, as 37% of organizations beating targets demonstrate.
4. Operationalize Pricing as a Strategic Growth Driver
   Despite 90% of firms maintaining dedicated pricing functions, 80% of adjustments are reactive, and 76% overlook segmentation, limiting potential. Objective methodologies yield 10x better results.
   Recommended Actions:
• Develop segment-specific willingness-to-pay models to counter 74% external risks.
• Transition to proactive, usage-based pricing integrated with AI for churn mitigation, driving 5-12% NRR gains.
• Instill process discipline to avoid 48% intuition-based decisions.
5. Transform First-Line Sales Managers into AI-Orchestrated Leaders
   Managers allocate 47% of time to administrative tasks, constraining coaching to 20%; AI integration reclaims 27% of time, doubling effectiveness amid NRR challenges.
   Recommended Actions:
• Automate routine activities to enable 15% quota improvements through targeted coaching.
• Prioritize cohort orchestration (e.g., 17% Power Users for expansion plays).
• Embed AI-human hybrid enablement within the 11% sales/marketing budget allocation.

Conclusion: Prioritizing Execution for Competitive Advantage

The GIQ report serves as a critical diagnostic tool, highlighting that while sentiment is recovering, structural challenges persist. B2B CEOs who act decisively on these imperatives—integrating AI services, rigorous planning, and operational excellence—will not only navigate 2026 volatility but achieve outsized performance. In my advisory experience, organizations implementing similar frameworks have realized compounding benefits. We recommend commencing with a GTM audit aligned to these insights, followed by cross-functional alignment. For tailored guidance, I invite dialogue to refine this approach for your context. The window for leadership is narrow—initiate transformation today to secure enduring growth.