Everest Group’s Global CFO Survey 2025 reveals that CFOs face challenges adapting to customer demand, managing risk, and leveraging digital technology while prioritizing revenue and growth, cost and profitability, and ESG and sustainability. This focus, coupled with the imperative to digitally transform, has significantly increased investment appetite in F&A transformation drivers over the past two years. Successful implementation of transformation drivers has driven greater digital adoption across finance organizations.
The survey finds a notable rise in adopting a hybrid approach for F&A service delivery, leveraging both third-party providers and captives. This trend highlights the value of leveraging providers' flexibility and specialized expertise alongside the alignment and control captives offer. Organizations using hybrid models report better business outcomes, stronger support for business imperatives, and higher F&A transformation driver adoption than non-hybrid models.
Organizations leveraging a hybrid model for F&A service delivery engage third-party providers to maximize value, mitigate risks, and prioritize innovation, continuous improvement, and service quality when assessing third-party provider engagements. As hybrid operating models mature, CFOs will increasingly monitor cost efficiencies achieved through these partnerships, seeking immediate savings and long-term financial benefits.
This report presents findings on the current state of finance priorities, increasing focus on hybrid operating models for F&A service delivery, digital transformation in organizations leveraging hybrid operating models, and providers’ role in supporting these organizations.
Scope
All industries and geographies
Contents
In this report, we present key findings on:
- The current state of finance priorities and the need to accelerate digital transformation
- Changes in F&A service delivery with a focus on hybrid operating models’ rise
- Digital transformation in organizations leveraging hybrid operating models
- Providers’ anticipated role in setting up captives and supporting digital transformation in organizations leveraging a hybrid operating model
Memberships
Finance and Accounting
Sourcing and Vendor Management
