CFO trends 2025

To better understand the trends for CFOs and their finance departments, a look at BlackLine's trends for 2024 is instructive. Firstly, the increasing use of ChatGPT and generative artificial intelligence (AI) in general and in finance and accounting (F&A) was predicted. Furthermore, the development and tightening of regulation was assumed, as well as the regulation of international taxes. And finally, the increasing use of digital currencies was predicted. Which of these has materialized?

Generative AI has made great strides and has also found its way into the business environment. Regulation has been pushed forward, even if the equalization of different, sometimes disadvantageous taxes for digital services worldwide still needs to be improved. And the vast majority of the world's central banks are researching digital versions of currencies so as not to be left behind by Bitcoin and other cryptocurrencies. What are the forecasts for the coming year?

ESG, DeFI and AI

In 2025, the processes and developments already underway will reach a new level of maturity and new trends will emerge. BlackLine is focusing on three trends for 2025: ESG, decentralized finance (DeFI) and AI.

ESG will challenge companies in their strategies and decisions in 2025 - including in the finance department. Large companies and listed SMEs have been preparing for ESG reporting since 2023. The first companies will have to apply the reporting rules for the first time in 2025. According to analysts (Deloitte), the situation seems good: 98% of companies have an ESG council or an ESG working group that meets at least quarterly.

The majority of respondents (98%) have also made progress in relation to their sustainability goals and targets in the past year. Almost all (99 percent) are preparing for disclosure requirements. The CSO (Chief Sustainability Officer) is responsible for this. His main objective is to find a balance between environmentally friendly practices and maintaining efficiency and productivity without compromising company performance.

Decentralization with peer-to-peer

DeFI is the second forecast. DeFI uses cryptocurrencies and blockchain to manage financial transactions. The aim is to replace old, centralized institutions with peer-to-peer relationships. In summary, this means that transactions can be carried out without geographical restrictions. It allows parties to negotiate interest rates directly and lend via DeFI networks. And it provides security by making contracts and records of transactions available for anyone to see, but not revealing identity. The DeFI ecosystem is still new and developing, but it offers faster, more affordable and more freely accessible financial services than can be achieved with traditional banking.

67 percent invest in AI

The artificial intelligence megatrend is in full swing. The global AI market is expected to reach 1.81 trillion dollars by 2030 (GrandViewResearch). According to analysts, 67% of companies have invested in AI and it is already improving productivity and efficiency - including significantly in F&A. AI promotes innovation, optimizes products and services, reduces costs and helps to improve customer relationships. "The Global Impact of Artificial Intelligence on the Economy and Jobs" goes one step further and predicts that investments in AI for business processes and for the provision of better products/services will have a cumulative global economic impact of 19.9 trillion US dollars by 2030 and will account for 3.5 percent of global GDP in 2030.

These three trends will significantly challenge and influence the "Office of the CFO" and F&A in 2025. And they will open up new opportunities and competitive advantages.

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