CFO Survey Global Report

Key trend #3: The rise of risk-intelligent performance

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The CFO 2026 outlook: confidence, readiness, and agility Survey highlights: CFOs build confidence with optimism, preparedness, and risk intelligence The Kyriba OPR Index: measuring CFO confidence under pressure Key trend #1: The enduring trust gap Key trend #2: The era of engineered growth

Key trend #3: The rise of risk-intelligent performance

The OPR Index shows a leadership profile that blends optimism and preparedness with a sharp awareness of the pressures surrounding them. This mindset also appears in how CFOs approach risk. Instead of treating risk as something to minimize, they are reframing it as something to measure, model, and use to strengthen performance. This shift is defining the next stage of financial leadership.

In this section, we explore how CFOs are redefining risk as a performance variable. By leveraging tools like AI and scenario planning, they are building the agility needed to navigate uncertainty. At the same time, they are addressing the gaps in data and connectivity that stand between ambition and execution.

Redefining risk: From threat to performance variable

CFOs are beginning to see risk as a dynamic variable to be managed and shaped, rather than avoided. Their 2026 strategies reflect this shift. AI-powered analytics lead the way as the most popular tactic globally, with 57% of CFOs planning to use it to manage external risks. Increasing forecast frequency (37%) and adopting new finance software (36%) follow. Together, these moves show that CFOs want faster insights and better visibility, which give them more control in an unpredictable environment.

Leveraging AI is #1 for all regions as the top tactic to navigate external factors impacting financial health.

Risk intelligence also shows up in the skills CFOs believe matter most. Nearly three-fourths (74%) identify AI fluency as the most critical skill for future leaders, while almost two-thirds (61%) point to risk management and scenario planning. These priorities highlight how CFOs are pairing technology adoption with skill development, preparing teams to respond to shocks with speed and clarity.

This mindset is reflected in the 2026 OPR Index. CFOs remain optimistic about growth, but their preparedness comes from the ability to absorb volatility rather than avoid it. By treating risk as a performance variable, they create room for agility and tighter decision cycles.

Agility as a core strategy

CFO insight

Transforming risk: agility in action

The risk landscape has intensified. Concern around tariffs, market volatility, interest rate changes, currency swings, and inflation has risen sharply since Kyriba’s previous CFO survey six months ago.

External pressures are intensifying

These rising pressures underscore the need for CFOs to adopt a more agile and proactive approach to risk management. By balancing optimism about growth opportunities with preparedness for volatility, CFOs can build the resilience needed to navigate these challenges.

Each region experiences these pressures differently. Tariffs top the list in Singapore (92%). Inflation is the biggest concern in the US (91%), UK (85%), and Italy (84%). Workforce pressure is highest in Japan (77%). Political instability dominates in Germany (76%), France (83%), and Spain (84%).

These variations highlight a shared theme: agility is no longer a competitive advantage—it’s a necessity. CFOs are using technology, real-time reporting, and repeated scenario testing to soften the impact of these pressures. They want fewer surprises and more opportunities to steer their organizations away from risk exposure before it becomes costly. By leveraging advanced tools and strategies, finance leaders can anticipate and adapt to external shocks with confidence.

CFO insight

The confidence cycle: visibility, agility, and control

The commitment to agility is clear, although the path is not seamless. Many of the challenges highlighted in this survey also shape risk management:

33% of CFOs remain concerned about the accuracy and reliability of their data.
59% still lack a complete real-time view of cash and liquidity.
Only 35% have fully connected finance and treasury data across their banking, ERP, and third party systems.

These barriers slow decision cycles and erode forecast reliably. Risk intelligence depends on data quality, clean infrastructure, and the ability to see across entities without delay. Until these gaps close, these structural issues will cap speed and confidence. While CFOs are making progress, the architecture behind their decisions hinders agility, undermines risk models, and complicates informed decision-making.

CFOs recognize this reality, and their 2026 priorities focus on strengthening underlying systems to achieve risk-intelligent performance.

Top 5 operational priorities for 2026

These priorities underscore a central theme from the survey: risk, growth, and operational confidence are tightly linked. CFOs are building a cycle of performance that connects visibility, agility, and control. This approach raises preparedness in the OPR equation—so optimism can translate into outcomes, not risk.