当纳利（DFIN）：CFO 2025年展望白皮书：聚焦战略增长、技术投资与ESG（英文版）（13页）.pdf

1、WHITE PAPERCFO OUTLOOK 2025:STRATEGIC GROWTH,TECH&ESG IN FOCUSSurvey findings highlight a significant shift toward modernization and increased performance in the finance office.2|CFO Outlook 2025:Strategic Growth,Tech&ESG in FocusTable of ContentsExecutive Summary.Page 3Survey Methodology.Page 4Key

2、Findings.Page 5Section 1:An Optimistic Company Outlook Is Prevalent.Page 5Section 2:AI Investment Is Essential.Page 6Section 3:Divided On Funding More ESG Efforts In 2025.Page 8Section 4:Market-Related Concerns Persist.Page 11Section 5:Actions To Alleviate Concerns.Page 12Conclusion.Page 133|CFO Out

3、look 2025:Strategic Growth,Tech&ESG in FocusExecutive SummaryDFINs latest survey of CFOs and financial decision-makers reveals that despite ongoing economic uncertainty,executives have a cautiously optimistic outlook as they plan for increased mergers and acquisitions(M&A)activity in 2025.The survey

4、 highlights that 94 percent of respondents rate their companys 2024 performance as strong to date,with more than 76 percent preparing for heightened M&A efforts next year.Executives are planning to strategically invest in advanced technologies,particularly artificial intelligence(AI),to enhance effi

5、ciency,mitigate cybersecurity risks,and improve internal controls.With 52 percent already reporting positive impacts from recent technology investments,AI has emerged as a top priority with half of the respondents planning further AI investments within the next six months.In addition,ESG compliance

6、remains a significant area of focus for businesses.To date,74 percent of respondents said they have already taken steps to comply with the proposed climate-related disclosures.And while the SEC continues to pause enforcement,businesses are not pausing investments in ESG more than half of those surve