Leadership Vision for 2025

Chief Financial
Officer
January 2025

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CFO Leadership Themes for 2025
Trends Priorities

The pressure on CFOs to deliver Deliver business partnership that supports

1
profitable growth is at 10-year highs. financially sound decision making.

Most CFOs are now leading (or co-leading) the Identify better metrics and KPIs
2
data and analytics strategy for the enterprise. to drive business performance.

CFO 3 AI use is now mainstream in finance. Ensure ROI on investments in AI.

The CFO role continues to expand beyond finance, Make ruthless trade-offs in your own
4
with new responsibilities competing for CFO time. time and prioritization decisions.

Finance teams are not equipped with the digital Create roles and career paths that nurture
5
skills to fully take advantage of new technology. digital skills development in finance.

Source: Gartner
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 Overview Questions

• What are the major trends and top priorities impacting CFOs?
• What actions should the CFO take now to be successful?

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Key Issues 01 Delivering profitable, efficient growth
through finance business partnership

02 Driving a better enterprise

data and analytics strategy

03 Ensuring ROI with the use of AI in finance

04 Managing the continued

expansion of the CFO role

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05 Accelerating the digital skills
of the finance team

4 © 2025 Gartner, Inc. and/or its affiliates. All rights reserved. 822711
Key Issues 01 Delivering profitable, efficient growth
through finance business partnership

02 Driving a better enterprise

data and analytics strategy

03 Ensuring ROI with the use of AI in finance

04 Managing the continued

expansion of the CFO role

RESTRICTED DISTRIBUTION
05 Accelerating the digital skills
of the finance team

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TRENDS / PRIORITIES / ACTIONS

Pressure to CEO top strategic priorities for 2025

CFOs must meet CEO expectations for top-line

Deliver Profitable, growth while also creating capacity to fund new
investments in technology and the workforce.

Efficient Growth 70%

62%
69% of CFOs say it will be difficult or
extremely difficult to reduce costs without
negatively impacting performance.

35% 32%
26%

0%
Growth Technology Workforce

n = 234 CEOs
Source: 2025 Gartner CEO and Business Executive Survey; percentage of CEOs mentioning priority in among top five
strategic priorities.

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TRENDS / PRIORITIES / ACTIONS

Unsound Collective impact of financially unsound decisions

Day-to-Day
Operating
Decisions Are At the average company, profits lost due to financially
unsound operating decisions are equal to 3% of EBITDA.

Eroding
Profitability Sources: 2018 Gartner Decision Making Model; S&P Compustat Research Database
Note: Assumes 21% EBITDA margin average across the S&P 500.

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TRENDS / PRIORITIES / ACTIONS

Scale Up Business Partnership to Support Efficient Growth

Finance's emerging business partnership model

Current approach: One-on-one business partnership New approach: Scaled business partnership

Senior Finance Senior Finance

decision business decision business
maker partners maker partners

Operating decision makers that finance business Operating decision makers supported through
partners cannot be “at the table” with scaled, tech-centric business partnering.

CFOs need to supplement this key-person-driven support

with this business partnership strategy that arms
decision makers across the enterprise with finance insight.

Source: Gartner
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 01
Recommended
• FP&A’s New Strategy for Finance Business Partnering Success
​ Randeep Rathindran, Mike Lashinsky, Adea Kelly, Noah Gardner
• How CFOs Should Run a Cost Optimization Program
Gartner Research ​ Dennis Gannon
• 1,200+ Cost-Saving Ideas to Optimize Your Enterprise Spend
​ Michelle Carlsen, Vaughan Archer, Jose Reyes, Joe Stephens

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Key Issues 01 Delivering profitable, efficient growth
through finance business partnership

02 Driving a better enterprise

data and analytics strategy

03 Ensuring ROI with the use of AI in finance

04 Managing the continued

expansion of the CFO role

RESTRICTED DISTRIBUTION
05 Accelerating the digital skills
of the finance team

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TRENDS / PRIORITIES / ACTIONS

CFOs Leading CFO role in enterprise data and analytics

Data and Analytics 24%

for the Enterprise Contributor to enterprise

data and analytics

76%
Own or co-own enterprise
data and analytics

n = 251 CFOs
Source: 2025 Gartner CFO & Finance Executive Priorities Poll
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TRENDS / PRIORITIES / ACTIONS

Identify Better Business Performance Metrics

Sample metrics cascade to align financial and operational KPIs

1 to 3 Shareholder value
quantifiable targets (e.g., earnings per share)

Aim for 3 to 5; should

Asset Operating New digital
map closely to ESG Revenue
efficiency margin business venture
organization’s strategy

Aim for 3 to 5 per New business Average Product

strategic driver volume sale price mix

Aim for 3 to 5 per Sales

Sales cycle Territory Macroecono Pricing Life cycle
tactical driver ­— Marketing retraining Branding
management size mic factors model management
if necessary project

Source: Gartner

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TRENDS / PRIORITIES / ACTIONS

Combine Data With Storytelling to Drive Insight

Impact of delivery style on information retention
Illustrative
Combining data with visuals and storytelling
significantly enhances information retention.

65%-75%

Data
+
Visual
25% +
Story

Data
+
5%-10% Visual
Data

Source: J. Bloomfield, “Story-Based Selling: Create, Connect, and Close,” SelectBooks, London Business School, 2014; via J.
Bloomfield, Story Based Selling: Create, Connect, and Close, Axon Publishing, 2014.
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 02
Recommended
• Build Effective Data and Analytics Governance for Finance
​ Valeria DiMaso
• Data Storytelling Foundations for FP&A Teams
Gartner Research ​ Srishti Garg
• Podcast: The CFO’s Decisive Role in Data and Analytics Governance
​ Nina Moreno, Valeria DiMaso

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Key Issues 01 Delivering profitable, efficient growth
through finance business partnership

02 Driving a better enterprise

data and analytics strategy

03 Ensuring ROI with the use of AI in finance

04 Managing the continued

expansion of the CFO role

RESTRICTED DISTRIBUTION
05 Accelerating the digital skills
of the finance team

15 © 2025 Gartner, Inc. and/or its affiliates. All rights reserved. 822711
TRENDS / PRIORITIES / ACTIONS

AI Use Is Percentage of finance teams with AI in pilot or operational phase

Mainstream in Common AI use cases in finance today include

intelligent process automation, anomaly detection,

Finance Now
decision augmentation and advanced analytics.

60% 58%

37%

30%

0%
2023 2024

n = 130 (2023), 121 (2025)

Source: 2025 Gartner AI In Finance Survey
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TRENDS / PRIORITIES / ACTIONS

CFOs Need to Realization of significant benefits from AI deployments among CFOs

Put the ROI in AI 14%

Significant
benefits realized

86%
No significant
benefits realized

n = 121 (2025)
Source: 2025 Gartner AI in Finance Survey

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TRENDS / PRIORITIES / ACTIONS

Get AI Working on Complex, Challenging Problems

Sample AI/ML use-case prioritization matrix
Illustrative

Material to
the business Accelerate AI/ML deployment here:
Often the source of big variances
Profit variability Improves understanding of drivers
Justifies the investment/
resourcing for AI/ML

Material Expense forecasting

Anomaly/error detection
Automated
invoicing

Material to
finance
Low High
Difficulty to diagnose and root cause
Source: Gartner
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 03
Recommended
• The Current State of AI Use Within Finance
​ Rajat Panday, Marco Steecker
• AI Use-Case Library for Finance Transformation Leaders
Gartner Research ​ Rajat Panday, Marco Steecker
• Prioritize 4 Deal Breakers When Selecting AI Use Cases in Finance
​ Rajat Panday, Marco Steecker

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TRENDS / PRIORITIES / ACTIONS

Build Digital Skills Across Finance

Five digital competency sets for the future of finance

Technological Digital Digital learning and Digital bias Digital

literacy translation development management ambition

Knowledge of how to Ability to explain how Ability to fast cycle Ability to understand Capability and motivation to
exploit digital technology to digital technologies interact new digital learning and articulate bias in embrace technology and
drive better outcomes for with finance stakeholders, requirements within the machine learning and new ways of working.
finance and the business. processes and systems. new learning environment. manage the risk.

Source: Gartner

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Key Issues 01 Delivering profitable, efficient growth
through finance business partnership

02 Driving a better enterprise

data and analytics strategy

03 Ensuring ROI with the use of AI in finance

04 Managing the continued

expansion of the CFO role

RESTRICTED DISTRIBUTION
05 Accelerating the digital skills of
the finance team

21 © 2025 Gartner, Inc. and/or its affiliates. All rights reserved. 822711
TRENDS / PRIORITIES / ACTIONS

The CFO Role Continues Expanding Beyond Finance

Percentage of CFOs reporting ownership or co-ownership of enterprise priorities outside of finance

Top 5 Priorities

80% 76%
70% 68%
59%
54%

43% 41% 41%

40% 37% 37%

0%
Procuremen
Enterprise Enterprise Corporat M&A Enterprise AI IT Real estate Cybersecurity ESG
t
D&A risk (ERM) e strategy

n = 251 CFOs
Source: 2025 Gartner CFO & Finance Executive Priorities Poll

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TRENDS / PRIORITIES / ACTIONS

Eliminate Obstacles to Make Better Use of Your Time

Illustrative time management challenges for CFOs

Goal
Focus Flexibility
s

CFO
Challenges
Communication Broad Recurring Reactive
channel distractions role scope meeting volume prioritization

“The emails “I’m constantly “I’m in meetings “Urgent work

and messages pulled into all day long.” crowds out my
never end.” different activities.” important work.”

Source: Gartner

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TRENDS / PRIORITIES / ACTIONS

Get a More Personal Lift From Your Leadership Team

Illustrative redefinition of key finance leadership roles

CFOs are redefining the expectations for their key direct reports to delegate finance
priorities with confidence.

CFO

Corporate controller FP&A leader Finance transformation leader

Orchestrates the flow of financial Turns planning and decision Pragmatic visionary who delivers a
information across systems. support into a sustainable radical transformation of finance.
business advantage.

Source: Gartner

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 04
Recommended
• 8 Time Management Practices to Boost CFO Personal Effectiveness
​ Noah Gardner, Emily Riley
• 4 Models for Effective CFO Time Management
Gartner Research ​ Emily Riley, Noah Gardner
• Podcast: How CFOs Can Enhance C-Suite Effectiveness
​ Nina Moreno, Marko Horvat, Rob O’Donoghue

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Key Issues 01 Delivering profitable, efficient growth
through finance business partnership

02 Driving a better enterprise

data and analytics strategy

03 Ensuring ROI with the use of AI in finance

04 Managing the continued

expansion of the CFO role

RESTRICTED DISTRIBUTION
05 Accelerating the digital skills
of the finance team

26 © 2025 Gartner, Inc. and/or its affiliates. All rights reserved. 822711
TRENDS / PRIORITIES / ACTIONS

Finance Teams Are Barriers to AI advancement in finance

Percentage of CFOs

Underequipped for
the Digital Future 26%
Other reasons

CFOs say this is a critical

reason finance did not go
further with AI.

74%
Lack of team skills

n = 130 (2023), 121 (2025)

Source: 2025 Gartner CFO & Finance Executive Priorities Poll
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TRENDS / PRIORITIES / ACTIONS

Create Roles Most important job factors for digital finance talent

and Careers Rank Attrition drivers for

digital finance talent
Attrition drivers for
core finance talent

That Attract 1 Compensation Compensation

Digital Talent 2 Respect Manager quality

3 Manager quality Respect

4 Growth People management

5 Future career opportunities Work-life balance

Digital finance talent is differentiated

by the importance of career growth
and future opportunities to their
retention and engagement.

n = 153 digital finance talent and 416 core finance talent

Source: 4Q23 Gartner Global Labor Market Survey
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 05
Recommended
• CFO Starter Guide for Creating an AI Skills Strategy for Finance
​ Lakshya Gupta, Marco Steecker
• The Digital Talent Your Finance Transformation Requires
Gartner Research ​ Idris Evans, Hakan Gunaydin
• Gartner Finance Competency Outlook to Accelerate Talent Strategy
​ Shannon Cole, Hilary Richards, Janel Everly

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Evidence
2025 Gartner AI in Finance Survey. This survey was conducted to understand the level of AI planning, adoption and investment within finance and the most frequent
and valuable AI use cases for finance. The survey also sought to identify the most significant and unexpected barriers to AI success and capture lessons learned from
early AI adopters. The survey was conducted from May through June 2025 among 121 respondents across North America, EMEA and Asia/Pacific. The questionnaire
required the respondents to have certain job roles, such as CFO, financial planning and analysis leader, or transformation leader, and have at least some involvement
or responsibility in decision making about finance function technology. Disclaimer: The results of this survey do not represent global findings or the market as a whole,
but reflect the sentiments of the respondents and companies surveyed.

4Q23 Gartner Global Labor Market Survey. The 4Q23 survey was based on responses from around 18,005 employees globally, including 1,465 employees in the IT
function. Responses were collected monthly across 40 different countries in 15 languages and were aggregated to generate quarterly findings. There are no
statistically significant differences in the sample composition across the three months.

2025 Gartner CFO & Finance Executive Priorities Poll

2025 Gartner Business and CEO Executive Survey

2018 Gartner Decision Making Model

S&P Compustat Research Database

J. Bloomfield, “Story-Based Selling: Create, Connect, and Close,” SelectBooks, London Business School, 2014; via J. Bloomfield, Story Based Selling: Create,
Connect, and Close, Axon Publishing, 2014.

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