3 Key Themes for CFOs in 2026

In 2026, CFOs will continue to confront unprecedented challenges and opportunities. The rapid advancement of AI technologies and shifting market dynamics within a VUCA (volatile, uncertain, complex, and ambiguous) economic environment are driving the need for new approaches to leadership and accelerating the pace of digital transformation across the finance function.

Given these conditions, building strong peer connections has never been more critical for CFOs seeking to navigate the future of business. Gartner CFO Communities are preparing for another year of impactful, year-round gatherings, and we are excited to announce the expansion of our network beyond North America with the launch of a new London community for CFOs across the UK & Ireland. Driven By CFOs, For CFOs®, our community members actively share their insights and experiences through surveys and discussions to help shape community agendas, ensuring they address the most pressing challenges facing finance leaders today.

Through these conversations, three key themes have emerged that will shape our community programs and discussions in 2026:

1. Prioritizing Cost Optimization and Resource Allocation

CFOs are sharpening their focus on enterprise-wide cost optimization, and according to Gartner, “More than half of CFOs (56%) see enterprise-wide cost optimization among their top 5 priorities, with 14% ranking it as their No. 1 concern.” Success in today’s economic environment requires CFOs to make decisive trade-offs and reallocate resources away from underperforming areas. This approach enables finance leaders to balance short-term cost pressures with long-term investment priorities, driving sustained growth and resilience.
 

1. Driving AI Impact Despite Challenges and Risks

While investments in AI and automation continue to grow, many CFOs remain uncertain about realizing meaningful enterprise outcomes, particularly within the finance function. Accelerating AI maturity requires a dual-path strategy: leveraging embedded AI for immediate operational improvements, while simultaneously building the culture, governance, skills, and data infrastructure needed for sustainable value creation. As one CFO community member observed at a recent town hall, “AI needs to harness quality data.” CFOs understand that addressing these challenges is essential for unlocking AI’s transformative potential.
 

1. Closing the Digital Talent Gap to Promote Finance Transformation

Attracting and retaining digital talent in finance remains a top concern for CFOs. As one member recently shared, “Keeping the workforce motivated and positive in the face of volatility and uncertainty is our greatest challenge.” To close the digital skills gap and support ongoing transformation, CFOs must rethink finance roles and organizational structures, aligning transformation objectives with digital talent strategies. CFOs say embracing modern, agile management practices will be critical to fostering a culture of innovation and ensuring the finance function is equipped for continued digitalization.
 

As our 2026 community gatherings commence, we look forward to bringing CFOs together in New York, Chicago, Washington DC, San Francisco and now London to address these critical themes and share actionable insights. If you are not yet a member of your local CFO community, we encourage you to apply and join this dynamic network of CFO peers. Current members can sign in to register for upcoming community programs and continue to engage with peers on the issues that matter most.