CFO AI Leverage Report: AI Budgets, ROI and Finance Sign-Off

Enterprise AI is moving from experimentation into the finance office. Open Future Forum has released the **CFO AI Leverage Report, Edition 1**, introducing the **Enterprise AI Buying & Budget Index** and the **CFO AI Leverage Index**. The report examines how CFOs and senior finance leaders are evaluating AI budgets, buying authority, ROI, productivity, governance and the question now sitting at the center of enterprise AI adoption: **Can AI help companies grow output without growing headcount at the same rate?** Read the report here: [https://openfutureforum.com/research/cfo-ai-leverage-report](https://openfutureforum.com/research/cfo-ai-leverage-report) This private executive discussion will focus on what the report means for CFOs, founders, finance leaders, AI operators, investors and enterprise executives. We will look at how AI buying is shifting, who signs off on AI purchases, what finance teams are measuring, and why AI ROI is becoming a CFO-level issue rather than only a technology issue. According to the report, enterprise generative AI spending reached approximately **$37 billion in 2025**, more than tripling from the prior year. At the same time, the share of AI spend funded from experimental innovation budgets fell from **25% to 7%** in one year, showing that AI is moving into core operating budgets.