What are the challenges facing CFOs in 2025?
What are the challenges facing Administrative & Financial Departments in 2025? What issues will become increasingly important in the coming years?
In the year 2025, Administrative and Financial Departments (DAF) will be operating in a complex environment marked by political and economic uncertainty, leading to a deteriorating business climate. For its 13e edition, PwC, in partnership with the DFCG, questioned 220 CFOs on their new priorities and challenges for 2025. Unsurprisingly, cash management remains the top priority. The 4 priorities for CFOs in 2025 are, in decreasing order of importance: 1/improving performance management, 2/cash, financing and investment management, 3/ accelerating the role of CFOs as business partners in corporate development strategyand 4/lTalent management.
Interestingly, in this year's report, the study asked respondents to project themselves into 3 contexts which are already real challenges for CFOs, and which will undoubtedly become more pronounced in the coming years. These include technological transformation is becoming an essential lever for improving decision-making and optimizing financial processes. At the same time, the role of the CFO is expanding to include the creation of extra-financial valueasserting his position as Chief Value Officer ". Finally, in the face of an ever-changing world, the CFO is becoming a "Chief Resilience Officer". Chief Resilience Officer "capable of anticipating change, controlling costs and preserving margins. These 3 challenges not only redefine CFOs' priorities, but also their position within the company.They place them at the heart of future organizational transformation strategies.
This article begins by deciphering the main issues raised by the study in 2025 (steering financial indicators/increasing power of CSR/increasing digitization of tools), before looking at the new challenges facing Administrative and Financial Departments tomorrow.
#1 DAF 2025: improving management models
The challenges facing Finance Departments in 2025 revolve around improving forecasting models and dynamic monitoring of financial indicators. The adoption of EPM solutions ¹ (Enterprise Performance Management) solutions is a priority, with 35% of respondents planning to invest in these tools. These technologies help to improve forecasting reliability and optimize overall financial management.
Improving the reliability of costing and margin calculation models is another key priority.. Advanced analysis tools play a crucial role in identifying deviations in production costs. According to the study, 30% of managers would like to improve the accuracy of their costing models, in order to gain a better understanding of business profitability.. The dissemination of costing standards throughout the organization is also seen as a priority: 58% of respondents consider that better dissemination of information on these standards could encourage their mastery at all levels of the organization.. CFOs thus see themselves as playing an educational role within the company.
In addition, proactive cash management is reinforced by initiatives such as the systematization of cash pooling. ²which optimizes financial expenses and improves liquidity. Consolidated dashboards, such as the Cash Cockpit, enable clear and effective monitoring of key indicators. This approach is crucial for the 45% of executives who consider working capital monitoring to be a top priority for their treasury teams.
#2 DAF 2025: taking CSR into account increases significantly
The study shows that CSR is becoming a growing concern in the finance business. It has an impact on regulatory compliance (+15 pts), performance management (+14 pts) and external communications (+11 pts) - variations recorded over the last 2 years.
The Finance teams are heavily involved in ensuring compliance with CSRD (Corporate Sustainability Reporting Directive) regulations. However, only 21% of executives feel ready to meet the growing demands in this area.
Extra-financial factors are also playing an increasingly important role in a company's overall strategy. CSR data are increasingly scrutinized as part of acquisitions or for access to financing.. Within the company, they are integrated into performance reviews, forecasting processes and the design of new business models, reinforcing the overall vision of corporate performance.
In addition, many Finance Departments are including a CSR component in their transformation projects. This involves adding analytical axes to information systems, creating CSR management controller positions, or integrating outsourced parameters into costing and pricing models. These initiatives bear witness to an evolution: Finance Departments are moving away from a purely financial approach to a global assessment of performance, integrating environmental and societal criteria.
This trend, initially driven by large groupshas now spread to mid-sized companies (ETI)illustrating the gradual integration of CSR into the activities of Finance Departments.
#3 DAF 2025 : lnvestment in digitalization continues
In 2025, cash management is more critical than ever. Faced with volatile markets and increased pressure on liquidityCFOs must master every aspect of cash management. This is why digitalization remains the #1 investment lever for Finance Departmentswith a focus on process automation and improved predictive capabilities. By 2025, artificial intelligence (AI) is seen as a major strategic asset for optimizing budget forecasts. Unsurprisingly, the CFOs surveyed continue to invest in tools for digitizing financial processes. In order of priority dematerialization toolsdematerialization tools Data Visualization / Analyticsfollowed by predictive intelligence (AI) and finally RPA⁴ . As in the previous year, AI is perceived as a tool capable of sustainably transforming corporate organization.
- Key figure to remember: " 45% of Finance Departments want to invest in digitalization in 2025, particularly in AI.. "
Following this barometer on the current issues impacting them, the interviewers asked the Finance Departments to project themselves into the longer term in 3 very marked situations: 1/an ultra-technological framework, 2/an environment in which the ecological transition is at the heart of the company's mission, and 3/local activity, characterized by the scarcity of resources and shorter supply chains.. Taking these 3 situations into account, the respondents drew up an outline of the CFO of tomorrow. Here, then, are the major challenges facing CFOs in the years ahead.
#4 CFO of the future: digital champion and data protection guarantor
In a world where technology is redefining practices, Finance Departments are becoming the architects of performance. At the heart of this role is data, which has become a key asset. CFOs invest in advanced technologies, such as artificial intelligence (AI), to process massive volumes of data and produce forward-looking analyses. These tools enable robust forecasting trajectories to be established by integrating unstructured data, such as sector studies or strategic plans.. In addition, AI optimizes financial processes by accelerating the production of financial statements, detecting fraud and deepening economic analyses.
The CFO is also at the heart of data governance. He defines standards of use for the entire company, harmonizes repositories and ensures the quality and performance of technological tools. By becoming the guarantor of financial and operational data, he or she reinforces the reliability of strategic analyses and positions finance as a pillar of decision-making.
This enhanced role is accompanied by increased exposure to internal and external stakeholders. By building a powerful narrative on value creation and performance, it plays a key role in relations with investors and financial markets.
However, this technological transformation is accompanied by new challenges, notably cybersecurity.. The increasing interconnection of systems exposes accounting and treasury functions to cyber-attacksThis can have a negative impact on the company's valuation. The CFO thus becomes a major player in cyber resilience, using AI to anticipate and counter these threats.
Finally, controlling technology costs is becoming an imperative.. With the growing adoption of Cloud models, Finance Departments need to keep a close eye on their consumption and exploit the elasticity of platforms to optimize their ROI. This means introducing specific KPIs and dedicated tools to measure and adjust these complex but scalable costs. This combination of technological agility and financial rigor places Finance Departments at the heart of companies' digital transformation.
#5 CFO of tomorrow: extra-financial performance a strategic priority
Corporate social responsibility (CSR) has become a key strategic priority (Anchoring CSR in the activities of Finance Departments: +15 points in 2 years according to the survey). The CFO plays a central role in integrating the social and environmental footprint into the company's activities. In 2025, the environmental footprint is already perceived as a key element in a company's value and attractiveness to investors, customers and employees.. The CFO becomes the guarantor of the company's overall performance, by integrating extra-financial elements into models for reading and steering performance. This includes anticipating the impact of environmental and societal changes, as well as compliance with extra-financial reporting standards such as the CSRD.
As "Chief Value Officer", the CFO will be called upon to steer the reduction of negative externalities, such as CO2 emissions, using specific indicators such as the internal price of carbon. He will also play a crucial role in capital allocation and the development of new activities, thus promoting positive-impact business models. External communication has also been transformed, with a balanced integration of financial and non-financial data to reinforce stakeholder confidence.
What are the keys to transformation?
- Standardization of extra-financial measurement models :
- Adoption of reference frameworks such as the CSRD and ISSB standards 5.
- Integration of externalities, such as CO2 emissions, into performance management models.
- Cross-functional collaboration :
- Integration of non-financial indicators into decision-making processes and annual reports.
- Anticipating the impact of environmental and societal changes on the company's business model.
- Carbon reduction management :
- Design indicators to measure the company's CSR footprint.
- Promoting sustainable investment strategies.
#6 The CFO of tomorrow: anticipating external constraints and preserving margins
In a changing world, business models are becoming increasingly fragile, making economic resilience a key concern for CFOs. The CFO, as "Chief Resilience Officer", must anticipate external constraints, such as volatile raw material costs and supply chain disruptions. He ensures the viability of business models by implementing operational and financial projections based on scenarios that can be adjusted in real time. A detailed understanding of supply and production costs enables the CFO to establish a robust dialogue between the Operations, Purchasing and Production functions. He activates strategic levers, such as streamlining processes, increasing sales prices where possible, and diversifying revenues, to maintain margins in a context of strong economic pressure. Cost structure control also involves the use of new-generation technologies, such as ERP and EPM tools, to facilitate projections. Cross-functional collaboration with all business lines is essential to ensure an agile response to market disruptions.
The CFO is at the heart of the response to macroeconomic and sectoral constraints. Cost control and the activation of strategic levers are essential to ensure resilience.
What are the strategic courses of action?
- Anticipating regulatory and market developments :
- Active monitoring of legislative changes and their financial impact.
- Scenario simulation for rapid adaptation of cost structure.
- Cost optimization :
- Digitizing processes for greater efficiency and lower costs.
- Rationalization of support functions and supply chains.
- Activating levers to preserve margins :
- Renegotiate contracts with suppliers and diversify resources.
- Set up fine-grained financial projections to reduce unforeseen deviations.
Electronic invoicing reform: the deadline approaches
Among the many issues facing Administrative and Financial Departments this year, the switchover to electronic invoicing is undoubtedly high on the agenda. The deadline, set for September 2026, is fast approaching...
Freedz supports companies as a dematerialization platform partner in this major digitalization project. As such, it can :
- Centralize and dematerialize all your invoices in 100% electronic format.
- Get 1 simplified access and total control over your billing data.
- Optimal visibility of your cash flow: → Track amounts at a glance: paid, in process or due.
→ Intuitive dashboard for efficient cash management. → Real-time information for your suppliers thanks to status tracking, reducing dunning and strengthening your supplier relationships.
- Optimize the management of your accounting flows:
→ Dematerialization of accounting processes, including regulatory and non-regulatory flows. → Integration of a validation workflow to simplify approvals.
Would you like to find out more about our solution? Dematerialize the management of your supplier invoices and automate the sending of your invoices? contact us!
1. Enterprise Performance Management. EPM refers to processes designed to help companies plan, budget, forecast and report on business performance.
2. The aim of cash-pooling is to optimize cash requirements and surpluses by balancing all the accounts of the companies in a group in order to reduce overall short-term debt, and to be able to negotiate optimal banking conditions (Source: Banque de France).
3. CSRD Directive. Corporate Sustainability Reporting Directive is a European Union directive that establishes a new reporting framework for all companies. It covers all aspects of environmental, social and governance (ESG) DIMENSIONS.
4. Robotic Process Automation. RPA is a technology that uses software robots, or bots, to automate repetitive, rules-based tasks such as data extraction, validation, manipulation and reporting. It can also be integrated with various systems and applications, such as ERP, CRM, e-mail and the Web.
5. The ISSB is an organization set up to develop global standards for corporate non-financial reporting. Its aim is to provide investors with clear and comparable information on companies' sustainability performance.
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