Companies risk missing growth opportunities as many chief financial officers (CFOs) are sidelined from key investment and value-creation decisions, according to the new EY Global DNA of the CFO survey.

The study, conducted from 16 February to 30 March 2026, gathered responses from more than 1,600 CFOs and senior finance leaders across 28 countries and 22 sectors.

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It found that although 60% of CFOs believe they should shape value creation, only 25% lead major investment decisions and just 26% lead discussions on value drivers.

The survey showed that just 27% of the respondents feel their organisation views finance as a key partner in creating value.

EY Global Client Service managing partner Jad Shimaly said: “The role of the CFO is being redefined.

“Organisations are looking to their finance leaders to play a more decisive role in shaping how value is created, not just how it is measured.”

Almost half of respondents (49%) think traditional metrics do not capture value from technology, data, new roles or long-term investments.

Half (50%) of them cite proving return on investment upfront as a major barrier and 68% say performance metrics need to be redefined.

The survey also highlights capability constraints.

Fewer than half of CFOs see strong AI potential in data analysis (49%), growth forecasting (45%) and dynamic pricing (41%).

Those who view their teams as more AI-ready are far more likely to see AI’s role in value creation, the survey found.

Leadership skills are another concern, with many CFOs’ capabilities seen as lagging behind the fast-evolving demands of the role.

The report urges CFOs to reshape value measurement and take firm ownership of major investment decisions.

The survey also recommended building AI readiness through stronger data and skills. It also calls on finance leaders to prioritise people and culture as well as support adaptability, collaboration and confidence with new technologies.