The CFO’s search for AI value

Artificial intelligence (AI) has generated tremendous excitement for its potential to improve productivity and transform businesses. As a result, many organisations have invested in pilot projects and experiments. However, for most companies, the benefits that chief financial officers (CFOs) want to see reflected in the profit and loss statement are still not clearly visible. The challenge of measuring and realising value from AI remains unresolved.

According to EY’s 2025 C-suite GenAI Survey, while one-third of surveyed companies had allocated budgets for AI initiatives, only 8% were able to fully measure and allocate AI-related costs.