New Kyriba OPR Index reveals CFOs maintain measured confidence while navigating AI adoption challenges and persistent economic pressures

A striking paradox is shaping the finance function in 2026: while 67% of CFOs expect AI to drive the biggest transformation in their role over the next five years — a 14-point surge in just six months — 77% cite privacy and security as critical risks, creating a persistent trust gap that's defining how finance leaders approach innovation. New findings from Kyriba, a global leader in liquidity performance, reveal this tension sits at the heart of a broader confidence landscape where CFOs are maintaining steady optimism while carefully managing geopolitical and economic uncertainty.

To quantify these competing forces, Kyriba developed the OPR Index, which is a new approach that moves beyond traditional sentiment tracking by measuring the three dimensions that truly drive CFO decision-making: Optimism, Preparedness, and Risk. The OPR Index uses a 0-200 scale with five confidence categories – from Vulnerable (below 60) to Aspirational (150+) – that indicate how CFOs are likely to approach investment and growth decisions. Unlike existing CFO indices that focus primarily on how leaders feel, the OPR Index reveals why they feel that way and what enables them to act on it.

Based on responses from 1,400 CFOs across eight countries, the global OPR score of 93.28 signals "measured confidence." Those confidence levels were buoyed by a positive business outlook (77.43) supported by solid operational readiness (90.21), yet tempered by heightened awareness of persistent external pressures (74.36).

Regionally, results vary. Singapore, Germany, the UK, and the US post the highest OPR scores, reflecting stronger preparedness and lower perceived risk, while France, Italy, Spain, and Japan show more cautious confidence profiles.

"What we're seeing in 2026 is a perfect example: CFOs are highly optimistic about AI's transformative potential, yet they're approaching implementation with strategic caution around security and privacy,” said Monica Green Boydston, Chief Product Officer, Kyriba. “By elevating preparedness as a core measure alongside optimism and risk, the OPR Index captures this complexity and shows that true confidence isn't just about feeling positive – it's about being ready to act decisively even amid uncertainty. Finance leaders who master this balance will be positioned to unlock AI's full potential while maintaining the trust and control their organizations demand. The OPR Index is designed to be more actionable than traditional sentiment measures because it separates optimism from the operational conditions required to sustain it."

There are three major trends shaping confidence that offer a clearer picture into how CFOs are operating throughout the next year.

#1: The Enduring Trust Gap

CFOs view AI as the top driver of finance transformation, with 67% of respondents expecting AI to deliver the largest shift to their role over the next five years. This 14-point increase from Kyriba’s previous CFO survey marks a significant jump in just six months.

Though 47% have already begun integrating AI into their overall processes, 77% have cited privacy and security as critical risks – highlighting the depth of the trust gap.

CFOs are working to close this gap in 2026, with top operational priorities including AI adoption (53%), data reliability (31%) and security fraud prevention (27%). This highlights their commitment to strengthening operational foundations, ensuring new technologies are implemented with both confidence and control.

#2: The Era of Engineered Growth

CFOs are moving beyond “growth at all costs” toward engineered growth, or innovation built on operational precision, liquidity visibility and execution discipline. Growth strategies largely depend on connectivity, automation and real-time data. Globally, 37% are increasing the frequency of forecasting updates, while 31% are rebalancing debt and capital structures to reduce exposure and optimize their cost of capital.

These priorities vary regionally, though: finance leaders in the U.S. are accelerating reporting (51%) and forecasting (45%), while those in Singapore are rebalancing balance sheets (41%). Respondents in the UK and Spain are adopting new software and automation, while those in Japan and Germany are focused on operational efficiency through restructuring and treasury automation.

#3: The Rise of Risk-Intelligent Performance

Rather than avoiding risk, CFOs are reframing it as a performance variable, or something to measure, model and manage. AI-powered analytics (57%), more frequent forecasting (37%), and scenario planning (61%) are becoming core tools for navigating uncertainty. The goal is agility: fewer surprises, faster decisions and tighter control in a more volatile world.

As CFOs enter 2026 facing unprecedented complexity, the OPR Index provides the first comprehensive framework for understanding not just how confident they feel, but how prepared they are to act on that confidence. Full survey results and the complete OPR Index methodology can be found on Kyriba's website here.

About Kyriba Corp.

Kyriba is the global leader in liquidity performance, trusted to transform how CFOs, Treasurers and IT leaders connect, protect, forecast and optimize their liquidity amid economic complexity. As a secure, transparent and scalable SaaS solution trusted by more than 3,000+ customers, Kyriba delivers governed intelligence and financial automation through innovative technologies — including its trusted agentic AI (TAI) — bringing precision, efficiency, and confidence to financial operations. With an expansive ecosystem of banking, technology and consulting partners, Kyriba’s platform powers more than 3 billion bank transactions and $15 trillion in payments across 9,900+ banks annually – helping companies gain enterprise-wide visibility, ensure financial stability, and outperform their business strategy.

View source version on businesswire.com: https://www.businesswire.com/news/home/20260114358147/en/

CFOs are highly optimistic about AI's transformative potential, yet they're approaching implementation with strategic caution around security and privacy.