In the context of the increased uncertainty and complexity of the current environment, finance leaders’ focus for 2025 and 2026 is finding the balance between cost optimization and business growth, according to the Deloitte study Finance Trends 2026, conducted globally among companies with annual revenues exceeding US$1 billion. The report underscores that finance leaders are navigating multiple high-impact risks simultaneously, among which economic uncertainty ranks first (26%), followed by financial reporting and disclosure requirements (25%), regulations (data privacy - 24%, tax regulations - 22%) as well as geopolitical tensions and supply chain disruptions (each with 21%).
This complex risk environment defines finance leaders’ priorities, led by a series of measures to optimize costs and cashflow, such as careful allocation of funds and management of day-to-day cashflow (45%) and protecting current resources by reducing costs (44%). Another major point of focus is supporting business growth through developing new products and services to expand revenue streams (46%), expanding into new markets and regions (30%) and preparing for major business events such as IPOs, acquisitions and divestitures (40%). Planning for external challenges such as inflation, tariffs, regulations etc. is also a priority for 48% of respondents, as well as adopting new technological capabilities, including AI (48%).
Among the business factors which contribute to higher costs, the participants to the study indicated supply chain disruptions, and localized pressures, such as labor shortages, combined with cross-border challenges. Main measures to achieve both growth and cost control are investments in cloud infrastructure, intelligent automation, and specialized in-house expertise, the study shows. Cloud investments appear to be the preferred cost-management method (51%), while AI, which ranks second (49%), is used as a solution to identify cost-reduction opportunities. Another way in which finance leaders manage costs effectively is by treating it as a continuous, strategic discipline, and not as a one-off initiative. In order to do that, they invest in specialized in-house expertise (45%) - dedicated expense management teams, which help find opportunities through cross-functional collaboration and process improvement.
In order to prepare their companies for the unprecedented levels of uncertainty, finance leaders across the globe implement a series of complex measures, which include using advanced scenario planning to better anticipate changing needs (30%), building more agile governance models to support faster decision-making (28%), leveraging AI-driven insights to guide better decisions (25%) and investing in dedicated risk management teams (18%).
“One of the areas highlighted by the study, relevant also for the local market, is the extent to which the role of the finance leaders has been expanding. Nowadays, CFOs must think differently, operate differently and hire differently, as they navigate new market trends, face higher and diverse risks simultaneously, need to find ways to support the growth of the business, and build future-ready teams. As a consequence, their role is also increasingly more prominent - finance leaders are stepping up as strategy leaders. More than half of the participants in the study (57%) say they are now among the top leaders who influence the strategy development across the organization,” said Zeno Caprariu, Audit Partner, Deloitte Romania, and Leader of the CFO Program in Romania.
AI technologies are often mentioned by the surveyed finance leaders, either as a priority or a tool for cost and risk management. The study indicates numerous use cases for AI in the financial departments, such as understanding market trends and correlating them with competitors’ decisions or extracting insights by combining data related to pricing, inventory levels, supplier dynamics, and customer trends. More than one-third of the respondents say they are already delivering clear, measurable value from their AI investments.
The inaugural report Deloitte Finance Trends 2026 was conducted among over 1,300 finance leaders around the world and across industries. Respondents are CFOs or next-in-line to be CFOs at some of the world’s largest companies.
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