DFIN’s 2026 CFO Guide highlights key findings from DFIN’s annual survey of over 180 finance leaders, from VPs to CFOs, offering an in-depth forecast of the macrotrends, operational challenges, and strategic priorities shaping the future of financial leadership.
This year’s report highlights a pivotal year for finance leaders—one defined by accelerating innovation, heightened regulatory pressures, and a renewed push for operational resilience.
A Shifting Financial Landscape
As markets regain momentum heading into 2026, finance execs are balancing optimism with caution. CFO sentiment has cooled compared to last year, with only 58% of respondents rating company performance as “excellent,” down from 92%. This shift reflects a more complex macroeconomic environment, pushing finance leaders to lean heavily on data-driven planning, agile forecasting, and tighter control over costs and performance.
Strategic Growth Planning
Despite headwinds, growth remains achievable through strategic discipline. CFOs are focusing on:
- Strengthening compliance capabilities
- Enhancing cost management
- Leveraging technology to increase efficiency
- Preparing for a measured rebound in M&A
Success will depend on bold but prudent investments, including capability expansion, targeted acquisitions, and partnerships that enable long-term value creation.
Technology and AI as Transformation Catalysts
Automation, analytics, and AI are at the core of finance modernization. As global AI investment surpasses $2 trillion by 2026, CFOs are deploying these tools to streamline data analysis, support real-time decision-making, and strengthen risk management. Adoption is accelerating—83% of CFOs use AI for data analysis and 55% for risk management—yet success still depends on talent readiness, data quality, and governance.
Advancing Risk and Compliance Management
Risk management is becoming more proactive, predictive, and technology-enabled. In 2026:
- 76% of CFOs plan to increase cybersecurity investment
- 68% prioritize automated risk tools for real-time visibility
- AI-powered platforms are reshaping compliance workflows and reporting
These investments help organizations stay ahead of threats, meet evolving global reporting standards, and build investor trust.
Building Resilient, Future-Ready Finance Teams
CFOs recognize resilience as a competitive advantage. They are investing in upskilling, agile processes, continuous planning, and stronger cross-functional alignment. Industry partnerships and advanced technology platforms further support finance organizations as they navigate complexity and position their companies for sustainable growth.
