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Ideas for the work ahead.

Perspectives worth reading on human judgment, institutional knowledge, and AI-enabled work.

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09 / 09
Scattered paper sketches resolving into a measured grid with a copper thread rising like a chart line
Perspectives

2026: The year AI ROI gets real

By Mary K. Pratt · CIO

After years of pilots that failed to scale, boards and investors want measurable returns. Pratt reports on how CIOs are responding: prioritizing deployments by anticipated value, pairing experimentation with KPIs, governance, and operational discipline.

Read at CIO
Woven paper and a copper thread becoming layered channels, representing services becoming software
Perspectives

Services: The New Software

By Julien Bek · Sequoia Capital

A perspective on what changes when AI companies sell the work, not just the tool — and why human judgment still matters as services become software-driven.

Read at Sequoia Capital
Claims paperwork connected to an ordered network of folders and monitoring points
Insurance / Claims

Rethinking claims: from ‘boring but brilliant’ AI to real industry change

Martha Dreiling with Robin Merttens · InsTech

Reserv’s co-founder discusses the less visible work of AI in claims: continuous monitoring, better decisions, and reducing administrative burden so handlers can focus on empathy and judgment.

Read at InsTech
Handmade paper records connected by a branching thread across a complete workflow
Perspectives

Beyond the AI pilot: redesigning the work.

Loresse AI · Reflecting on McKinsey research

Why AI adoption alone is not enough — and what workflow redesign, governed data, and human judgment mean for insurance operations.

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Paper cards arranged as a deal pipeline, with large megadeal stacks on the left connected by ink lines and a copper thread to rows of smaller deals
M&A / Deals

US Deals 2026 midyear outlook

PwC

PwC's midyear read on US dealmaking: a market paradox of stagnant volume and soaring value, with AI themes driving more than a fifth of megadeals and AI–private equity partnerships reshaping how deals get done.

Read at PwC
Two parallel paper channels with copper threads converging and fanning out evenly across a flat field
Perspectives

Your AI spend is buying parity, not advantage. The world's biggest bank just admitted it.

By Simon Torrance · AI Risk

Jamie Dimon told analysts that in a competitive market every company ends up with the same AI capability, so the gains pass to customers. The way out is AI your rivals cannot buy — built from knowledge and judgment that stay with you.

Read at AI Risk
A polished shortcut ending at a gap beside a longer winding path
Perspectives

McKinsey senior partner: Why AI’s easiest wins are misleading CEOs

By David Pralong · Fortune

Early gains in well-organized tasks can be real, but they are not a playbook for every business process. Pralong argues that lasting value calls for redesigning work around outcomes and accountability.

Read at Fortune
Archival claim files branching into connected charcoal channels and copper threads
Reading list

From legacy to AI-native.

Loresse AI · Annotated reading

Reserv’s AI-native claims model and Acrisure’s incumbent transformation, with original reporting and a clear distinction between the two.

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Interconnected curved channels and copper threads running through a sculptural workflow
Research perspective

The workflow is the product.

Loresse AI · Original analysis

What PwC, BCG, Bain, McKinsey, and MIT reveal about the gap between deploying AI and changing how work gets done.

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