This report focuses on emerging trends in finance leadership and the evolving role of finance functions through 2026.
It highlights how finance leaders are increasingly influencing enterprise strategy, cost optimization, and digital transformation. Key findings include the prioritization of speed through advanced scenario planning and agile governance, the rise of finance leaders as strategy leaders embracing AI and cloud technologies, and finance-led cost management driving measurable value. The report is based on a survey of 1,326 global finance leaders and interviews with nine finance executives from large companies worldwide.