Rapid shifts in AI, geopolitics and workforce dynamics require CFOs to invest time cultivating seven future‑ready behaviours, says Gartner.
“A constellation of macro trends is upending traditional approaches to value creation,” says Emily Riley, vice-president analyst in the Gartner Finance practice. “Only finance leaders who evolve now will equip their organisations to outperform competitors, navigate rising volatility, and meet escalating expectations from CEOs and boards.”
Riley says that Gartner analysts have identified seven areas where CFOs should focus in order to best lead the successful organisation of the future:
- Lead boldly on data and AI governance – CFOs are already accountable for ensuring the accuracy and timeliness of financial data. They must stretch to an enterprise‑wide role in safeguarding data integrity and shaping AI oversight. “AI is redefining how financial decisions get made, which makes ensuring the data that feeds those models, and how they’re applied – a fiduciary imperative for CFOs,” says Riley.
- Question business model foundations – Rapid tech disruption, geopolitical shifts, and changing customer demands are dismantling traditional revenue drivers, leaving old growth paths unstable and new ones far less predictable. “CFOs must be the ones to disrupt legacy thinking before the market does it for them,” says Riley.
- Discourage unconstrainted AI experimentation – A lot of investment is being focused into AI currently but, in a challenging economic environment, CFOs will face growing pressure to ensure that money is used efficiently. CFOs must prioritise focused, high‑value AI use cases and eliminate scattershot experimentation. “AI is a strategic bet – and CFOs must treat it that way,” says Riley.
- Build personal understanding of AI – CFOs must understand how AI systems behave so they can guide enterprise‑level decisions with confidence. “CFOs don’t need to code – but they must understand enough to challenge assumptions and spot risks,” says Riley.
- Spend political capital with the board – Increasingly, legacy performance drivers familiar to boards will be invalidated, requiring the CFO to challenge the board to keep up. “The boardroom is looking for clarity, and CFOs are uniquely positioned to provide it – even when the message is uncomfortable,” says Riley.
- Lead with proactive empathy – Disruption, turmoil and change don’t just affect the bottom line directly – they also wear down and demotivate employees. CFOs must anticipate the human impact of disruption and create transparency, context and agency for their teams. “In a world of constant change, the best leaders practice empathy proactively rather than waiting for employees to express their burnout,” says Riley.
- Develop a new generation of finance leaders – CFOs must cultivate talent with cross‑functional and technology‑driven experience, preparing finance leadership for a radically different future. “The next wave of finance leaders will be defined by agility, not finance tenure,” says Riley.