OneStream, the AI operating system for modern Finance that unifies core financial and operational processes, embedding the governance, context, and control required to make AI work, released its inaugural Forward Finance Index, a report that benchmarks leading CFOs against the Forward Finance Blueprint, a new AI operating model designed to help Finance steer the business forward. The Index found a significant gap between the pace of AI adoption in Finance and enterprise return: while nearly three-quarters (74%) of Finance teams now use AI to reduce manual work, only 14% say their investments have achieved genuine “enterprise value and decision impact” – held back by critical lags in data foundations, workforce skills, and operating capabilities.

“The potential for AI in Finance has never been greater, but adoption alone doesn’t create enterprise value,” said Robert Kugel, Executive Director, Business Research at ISG Research. “Most organizations are scaling AI faster than the data foundation it relies on – and in Finance, that foundation is everything. As AI takes on more consequential work, every decision has to be transparent, explainable, and traceable. The next enterprise AI advantage won’t come from simply having a smarter model. It will come from building an environment where you can safely give AI more authority.”

The Index findings, drawn from 1,300 CFOs across the U.S., U.K., and France, benchmark AI readiness and maturity against five critical areas identified by CFOs and Finance experts from leading global organizations: AI strategy, data, workforce, operations, and IT collaboration.

The research reveals that only 6% of Finance organizations are leading across all five areas.

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