CFO Insights 3 min read Welcome to the December issue of CFO InsightsThis month, uncover how leaders are turning today’s biggest risks into tomorrow’s growth. Dive into strategies for inclusive AI adoption, navigate California’s climate disclosure rules and see which audit priorities will define 2026. Learn how CFOs and executives can leverage these insights to boost governance, resilience and performance across their organizations. 2026 Executive Perspectives on Top Risks & Opportunities Business leaders are not waiting: they’re acting now to drive transformation and growth Join our Top Risks and Opportunities webinar to discover how leading organizations are turning today’s risks into tomorrow’s growth and how the biggest risk organizations face today is doing nothing. Register for webinar View full report Featured Pieces ESG Metrics Climb the CFO Agenda ESG metrics climbed into the top 10 priorities for CFOs in Protiviti’s 2025 Finance Trends survey—despite the rollback of U.S. climate disclosure rules. ESG measurement continues to gain momentum across industries. Read Doing Business in California? New Climate Risk Reporting May Affect You January 1 California's climate disclosure laws are in the spotlight. Companies should continue preparing to stay ready. Review Bridging the Generational AI Gap | Report AI is reshaping work, and leaders must equip a multigenerational workforce with the right training to lift productivity. Our Protiviti-supported report with LSE’s Inclusion Initiative shows how to drive inclusive AI adoption across age groups. Discover Setting the 2026 Audit Committee Agenda Tech change, new regulations and rising risks in AI, cybersecurity and data privacy are reshaping audit priorities. Our whitepaper outlines what audit committees should focus on in 2026. Consider Explore More Succession Planning: Preparing for the AI-Fueled Future of Corporate FinanceHow ServiceNow AI Agents Are Reshaping Business OperationsFinance Trends & CFO Priorities 2025 | ReportWorkday’s AI Strategy: Unpacking the Innovation Vision Want more? Subscribe to our newsletter or contact us. Topics Board Matters Industries Financial Services