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EY Insights

Unlocking agentic value: a new investment discipline for the agentic era

EY's analysis establishes that agentic AI requires a fundamentally new investment discipline, distinct from traditional software or generative AI budgeting, because token consumption in multi-step autonomous workflows scales non-linearly and unpredictably with task complexity. Enterprises deploying agentic systems face a new cost unit—the token—that accumulates across reasoning loops, tool calls, and context windows, making per-task economics difficult to forecast under legacy IT spend models. EY argues that CFOs and CIOs must build token cost visibility into business cases from inception, treating inference spend as a variable operational cost rather than a fixed capital outlay. Without active token governance—including model selection, context pruning, and workflow design discipline—agentic deployments risk eroding ROI even as they deliver automation value. The piece frames token cost management as a board-relevant strategic capability, not merely a technical optimization, as AI inference spend scales enterprise-wide.

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EY Insights

EU Taxonomy Barometer 2025: Key Insights and Next Steps

EY's EU Taxonomy Barometer 2025 examines how evolving EU Taxonomy regulations are reshaping sustainability reporting obligations for large companies operating in or exposed to European markets. The framework classifies economic activities by environmental sustainability criteria, requiring companies to disclose the proportion of revenue, capital expenditure, and operating expenditure aligned with EU-defined thresholds. Compliance demands significant data infrastructure investment and cross-functional coordination across finance, accounting, and reporting teams. As the regulatory perimeter expands and assurance requirements tighten, companies face mounting pressure to operationalize taxonomy alignment at scale and demonstrate audit-ready disclosures.

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EY Insights

How focusing on cash can support a value-added finance transformation

EY argues that embedding a 'cash culture' into finance transformation programs generates measurable value beyond cost reduction by making working capital and liquidity optimization central to the finance operating model. The piece positions cash visibility—spanning receivables, payables, and inventory—as a strategic lever that finance leaders can use to fund transformation investments and demonstrate near-term ROI. Finance transformation efforts that lack a cash focus risk delivering process improvements without tangible balance sheet impact, limiting the business case for continued investment. EY recommends aligning KPIs, incentives, and data infrastructure around cash metrics to sustain behavioral and structural change across the enterprise.

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EY Insights

How sustainability and technology will transform CFOs into Value Architects

EY argues that CFOs are evolving from financial stewards into 'Value Architects' — strategic leaders responsible for integrating sustainability metrics and AI-driven technology into long-term value creation. The piece positions the CFO as the central orchestrator of non-financial reporting, ESG data governance, and technology transformation investments alongside traditional financial oversight. CFOs are expected to lead scenario planning that incorporates climate risk, regulatory sustainability mandates, and emerging AI capabilities into capital allocation decisions. The article frames this role expansion as both a competitive imperative and a governance responsibility, requiring CFOs to build cross-functional influence across technology, operations, and sustainability functions.

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EY Insights

How can the financial controller transform to shape the future with confidence?

The 2024 Global EY DNA of the Financial Controller Report, based on a survey of more than 1,200 financial controllers and senior finance leaders, finds that 86% of controllers expect their role to change significantly over the next five years, with 39% anticipating a shift from value protection and optimization toward value creation. AI adoption is already high among surveyed controllers, with 89% having adopted AI tools and 65% using generative AI on a frequent basis. The report identifies three transformation levers: converting compliance-grade financial data into strategic insights, building enterprise AI confidence by evaluating reliability and transparency of AI outputs, and integrating sustainability reporting with business performance. EY frames the controller's evolving mandate as the 'Age of And'—simultaneously maintaining traditional reporting and compliance responsibilities while acquiring forward-looking skills in data, AI, and sustainability to serve as a strategic copilot to the CFO.

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EY Insights

EY Global DNA of the Treasurer Survey

The EY Global DNA of the Treasurer Survey examines how corporate treasurers can create new value amid geopolitical volatility, economic uncertainty, and accelerating technology change. The survey highlights the evolving strategic role of the treasurer — moving beyond traditional liquidity and risk management toward broader finance leadership contributions including capital allocation, scenario planning, and AI-enabled decision support. Key themes include treasurer adoption of advanced analytics and automation tools, the integration of treasury with enterprise-wide financial strategy, and the talent and operating model shifts required to execute that transformation. The article positions the CFO-treasurer relationship as increasingly central to enterprise resilience and value creation in uncertain macro conditions.

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EY Insights

How corporate disclosure committees are adapting in a time of change

Corporate disclosure committees are under pressure to evolve as companies face an expanding and rapidly shifting disclosure landscape—spanning new SEC rules, ESG reporting requirements, cybersecurity incident disclosures, and AI-related risks. EY argues that many existing committee structures, charters, and processes were designed for a narrower set of obligations and now require deliberate reassessment to remain effective. Key recommended adaptations include broadening committee membership beyond finance and legal to include functional experts (e.g., cybersecurity, sustainability, HR), refreshing charters to reflect current regulatory scope, and improving information-gathering processes to surface material topics earlier in the reporting cycle. The piece frames disclosure committee modernization as a governance imperative, not an administrative update, given the legal and reputational consequences of disclosure failures in a heightened enforcement environment.

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EY Insights

How IPO candidates can navigate uncertain and selective markets

The global IPO market entered 2026 with momentum but has become increasingly selective as tariff uncertainty, geopolitical tensions, private credit concerns, and software sector weakness dampened activity. Investors are concentrating capital on larger, scaled issuers with strong fundamentals, particularly in aerospace and defense, AI infrastructure, and energy sectors. Regional dynamics vary: Europe saw the largest global Q1 IPO driven by defense spending; Greater China faces a dual regulatory and market window constraint with an estimated 180 of 400+ applicants completing listings in 2026; and the Americas anticipates several historically large IPOs in H2 2026. Dual-track processes are proliferating, especially among sponsor-backed companies with extended holding periods, as M&A alternatives grow more attractive. Companies that invest early in IPO readiness and preserve transaction optionality will be best positioned to act when windows open.

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EY Insights

Five questions banks must ask to unlock tech value | EY - US

Banks are failing to convert rising technology investment into measurable business value, and EY identifies five diagnostic questions leadership must answer to close that gap. The framework targets whether tech spending is aligned to strategic priorities, whether operating models have been redesigned to capture AI and automation benefits, and whether governance structures are adequate to manage technology risk at scale. Banks that treat technology as a cost center rather than a value driver consistently underperform peers on ROE and efficiency ratios. The piece argues that without clear ownership of outcomes—spanning finance, technology, and business lines—banks will continue to see diminishing returns on modernization programs.

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EY Insights

How risk can operate at the speed of trust | EY - US

EY argues that organizations must redesign their risk functions to operate at what it terms 'the speed of trust' — enabling rapid, confident decision-making amid geopolitical volatility, regulatory flux, and technology disruption. The piece frames traditional, backward-looking risk models as structurally inadequate for environments where conditions can shift overnight, and calls for risk to become a real-time strategic enabler rather than a compliance checkpoint. EY advocates integrating AI-driven risk sensing, scenario modeling, and continuous monitoring into enterprise operating models so that executives can act decisively without sacrificing governance or accountability. The consulting pitch positions risk transformation as a board-level imperative tied directly to competitive advantage and stakeholder trust.

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EY Insights

2025 EY Global Climate Action Barometer | EY - US

The 2025 EY Global Climate Action Barometer examines the relationship between corporate climate leadership and business performance, positioning proactive climate action as a competitive differentiator rather than a compliance obligation. The report draws on global survey data to assess how leading organizations are embedding climate strategy into core business operations and capital allocation decisions. It identifies a performance gap between climate leaders and laggards, suggesting that firms with mature climate programs are better positioned for long-term value creation. The findings are framed around strategic, financial, and operational dimensions of climate action, with implications for enterprise risk management and sustainability reporting.

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EY Insights

Can AI advance toward value if workforce tensions linger? | EY - US

Unresolved workforce tensions are the primary barrier preventing organizations from capturing AI's full value. The EY Work Reimagined Survey finds a persistent trust gap between employers and employees, with leaders and workers holding fundamentally misaligned views on productivity expectations, flexibility, and the impact of AI on jobs. While executives are accelerating AI adoption and workforce restructuring, employees report declining engagement and growing anxiety about job security, creating friction that undermines transformation efforts. Organizations that fail to rebalance power dynamics — through greater transparency, meaningful employee voice, and equitable AI deployment — risk stalling returns on their technology investments. The data suggests companies must treat workforce confidence as a prerequisite for AI value creation, not an afterthought to it.

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EY Insights

Cash leadership office for Bristol Myers Squibb | EY - US

EY-Parthenon partnered with Bristol Myers Squibb to establish a Cash Leadership Office designed to optimize working capital and strengthen liquidity management across the enterprise. The engagement focused on building sustainable, internal cash management capabilities rather than delivering a one-time improvement, embedding governance structures and processes that BMS could operate independently. EY worked across procurement, accounts receivable, accounts payable, and inventory functions to identify and capture cash flow improvements. The program aimed to instill a cash-focused culture with clear ownership, accountability, and performance metrics at the leadership level. The result was a scalable operating model giving BMS ongoing visibility and control over its cash position to support strategic priorities including debt reduction following major acquisitions.

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EY Insights

cmos win the generative ai balancing act

CMOs who successfully integrate generative AI into marketing will be those who use it to amplify human judgment rather than replace it, keeping human agency central to creative and commercial decisions. Organizations that anchor GenAI deployment to measurable customer outcomes, such as resolution rates and post-interaction sales lift, are better positioned to capture real value while managing risk. Employee adoption is a critical enabler: an internal EY pilot reduced AI-related employee anxiety from 98% to 12%, underscoring that hands-on experimentation is more effective than top-down mandates. The interdependence of employee and customer experience is quantifiable, as evidenced by Dow's finding that customer pain points align with employee pain points in the vast majority of cases, making AI-powered employee tools a direct lever for customer satisfaction. Governance must function as an "air traffic control" model, with marketing coordinating alongside legal, cybersecurity, privacy, and technology teams through a dedicated GenAI Center of Excellence to move at business speed without compounding risk. The organizations that win with GenAI will be those that treat it as a force multiplier for human creativity and values, not a substitute for them.

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EY Insights

Cybersecurity: From value protection to value creation | EY - US

EY argues that cybersecurity should be repositioned from a purely defensive cost center into an active driver of business value creation. The piece contends that organizations treating cyber as a compliance or risk-mitigation function alone are leaving competitive advantages unrealized, particularly as AI and digital transformation expand both the attack surface and the opportunity set. By embedding cybersecurity capabilities into product development, customer trust, and M&A due diligence, enterprises can convert security posture into a commercial differentiator. The article calls on senior leaders to align cybersecurity investment frameworks with growth objectives rather than solely with loss-prevention metrics.

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EY Insights

How Mott MacDonald accelerated responsible AI | EY - US

Mott MacDonald partnered with EY to accelerate the development and deployment of a responsible AI framework, establishing governance structures and risk controls to build internal and stakeholder confidence in AI adoption. Rather than slowing innovation, the governance approach was designed to enable faster, more trustworthy AI deployment across the engineering and consultancy firm's operations. The collaboration focused on embedding ethical principles, accountability mechanisms, and transparency standards directly into AI workflows from the outset. By treating responsible AI as a business enabler rather than a compliance burden, Mott MacDonald positioned itself to scale AI initiatives with greater speed and credibility. The work demonstrates that organizations can advance AI ambitions and maintain rigorous oversight simultaneously, with structured governance serving as a competitive differentiator rather than an obstacle.

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EY Insights

How tax and finance can drive talent transformation | EY - US

Tax and finance functions face a critical talent gap as automation and AI eliminate routine compliance work, requiring leaders to fundamentally rethink workforce composition and skill requirements. Organizations must build a structured transformation roadmap that maps current roles against future-state operating models, identifying which positions will be eliminated, redefined, or newly created. The shift demands investment in three core capability areas: data and technology proficiency, strategic business partnering, and higher-order judgment skills that machines cannot replicate. Upskilling existing staff through targeted learning programs is more cost-effective than wholesale hiring, but requires honest skills gap assessments tied to specific business outcomes. Leaders who treat talent transformation as a one-time project rather than a continuous operating discipline will fall behind, as the pace of technology change outstrips traditional workforce planning cycles. Success depends on CFOs and tax leaders taking direct ownership of the agenda rather than delegating it entirely to HR.

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EY Insights

Insurance Risk Management Analysis for CROs | EY - US

EY's April 2026 analysis outlines three strategic priorities for insurance Chief Risk Officers heading into 2026, framing the CRO role as increasingly central to navigating compounding risks across climate, AI adoption, and macroeconomic volatility. The article targets insurance sector risk leadership specifically, addressing how CROs must evolve their function from reactive oversight to proactive strategic partnership with the C-suite and board. While the full article body was not rendered, the framing positions risk management transformation—including technology integration and governance modernization—as essential to competitive positioning in insurance. The guidance is sector-specific and operational, with limited applicability outside insurance risk leadership.

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EY Insights

mobility reimagined survey

EY's fourth annual Mobility Reimagined Survey of more than 1,000 mobility professionals finds that trust is the single most critical enabler of high-performing global mobility functions. Only 20% of functions currently operate at a high-trust level, yet these outperform low-trust peers by measurable margins: 1.9x more likely to deploy talent quickly to new markets, 1.7x faster at policy decision-making, and 1.6x more likely to report significantly positive ROI on mobility investment. Despite recognizing speed as essential, 62% of mobility functions report spending the majority of their time on reactive tasks rather than higher-value strategic work. Trust is defined across four dimensions — strategic integration, operational effectiveness, assignee experience, and data integrity and technology stability — and functions that excel across all four face fewer barriers to AI adoption. The central finding is that speed without trust creates fragility, while combining both generates market momentum and competitive advantage in volatile conditions.

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EY Insights

nine top drivers shaping the future of fun in media and entertainment

The EY media and entertainment outlook identifies nine drivers reshaping the sector, underpinned by over $250 billion in annual content spending and projected capital expenditure exceeding $350 billion in experiential entertainment by 2030. Experiential formats blending physical and digital environments are moving from differentiator to baseline expectation, with 87% of M&E CEOs viewing premiumization as essential. Streaming platforms are pivoting from scale-at-any-cost to sustainable profitability, with 70% of M&E CEOs backing ad-supported DTC models and streaming services projected to account for roughly $12.5 billion—one-fifth—of global sports rights spending in 2025. Creator-driven platforms including YouTube and TikTok are projected to generate $235 billion in ad revenue in 2025, surpassing all traditional media combined, forcing legacy players to reposition as co-creators rather than sole content originators. AI, real-time data, and GenAI are restructuring production, localization, and operational efficiency across fragmented value chains, while private equity capital flows toward convergence plays in sports and gaming.

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EY Insights

pulse ai survey

AI adoption is delivering measurable returns, with a growing share of organizations moving beyond experimentation to capture tangible business value. Companies that have scaled AI across multiple functions report significantly higher revenue growth and cost reductions than those still in early-stage deployment. The survey finds that top-performing organizations differentiate themselves through three factors: clear AI governance structures, dedicated AI talent strategies, and integration of AI into core business processes rather than isolated pilots. Data readiness remains the single largest barrier to scaling, with the majority of respondents citing data quality and accessibility as the primary constraint on AI ROI. Investment intentions are accelerating, as most executives plan to increase AI budgets over the next 12 months, driven by competitive pressure and early proof points from initial deployments. The central message is that the gap between AI leaders and laggards is widening rapidly, and organizations that fail to move from pilot to scale risk falling structurally behind competitors.

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EY Insights

tax risk and controversy survey

The 2025 EY Tax Risk and Controversy survey of 1,934 senior tax executives finds tax controversy is rising in both volume and resolution time, yet AI adoption is accelerating rapidly on both sides of disputes. 87% of respondents believe GenAI will make tax audits and dispute resolution more efficient and accurate, and nearly 70% have already built or are integrating at least one GenAI tool focused on tax controversy management. Satisfaction tracks directly with adoption: 91% of those using AI report satisfaction with their controversy management, 9 points above the overall respondent base, and those integrating GenAI are nearly 50% more likely to report being "very satisfied" compared to non-adopters. Tax authorities are moving in parallel, with 29 of 38 OECD members deploying AI as of 2024, primarily for fraud and evasion detection, and individual jurisdictions using GenAI for real-time compliance and audit targeting. Digital services taxes have emerged as a leading future controversy concern alongside the daily volatility introduced by trade tariffs. Technology alone is insufficient—strong tax governance, skilled teams, and clear use-case strategy remain essential to convert AI capability into effective controversy management.

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EY Insights

tfo survey

The 2025 EY Tax and Finance Operations Survey of global tax and finance leaders finds that continuous, embedded transformation — not episodic change — is the defining capability separating high-performing functions from the rest. 81% of organizations plan moderate to significant business changes in the next two years, more than double the prior year's rate, driven primarily by geopolitical pressure, tariffs, and supply chain restructuring. 86% rank data, AI, and technology as a top priority, with leaders projecting AI will improve effectiveness by 30% and free up 23% of budget for reallocation to strategic work — yet most acknowledge their data foundations remain inadequate to realize that potential. Pillar Two global minimum tax compliance is the single most acute regulatory burden, cited by 81% as the top legislative change affecting their business, with 85% expecting their overall tax liability to increase as a result and only 21% describing themselves as very prepared to comply. Tax transparency obligations are also accelerating, with the share of companies voluntarily disclosing total taxes paid more than doubling to 80% from 37% two years ago. The survey's central prescription is that tax and finance functions must reframe transformation as a permanent operating discipline, building agile structures and AI-ready talent that allow them to act as real-time strategic advisors rather than reactive compliance processors.

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EY Insights

Three strategic priorities for banking CROs in 2026 | EY - US

The EY-IIF Global Bank Risk Management Survey identifies three strategic priorities for banking Chief Risk Officers heading into 2026: navigating an increasingly complex and volatile macroeconomic and geopolitical risk environment, accelerating the integration of AI and advanced analytics into risk frameworks while managing associated model and operational risks, and adapting to evolving regulatory expectations amid shifting capital and liquidity requirements. CROs report that data quality and infrastructure remain persistent constraints on risk management effectiveness. The survey highlights a growing mandate for risk functions to operate as strategic partners to the business rather than purely as control functions. Banks that lag in modernizing risk technology and governance are viewed as competitively disadvantaged in both regulatory standing and capital efficiency.

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EY Insights

Transact to transform: Human focus to unlock deal value | EY - US

EY's 'Transact to Transform' framework argues that human-centered change management is a primary determinant of whether M&A deals realize their intended value. The piece positions workforce alignment, cultural integration, and stakeholder engagement as execution-layer risks that are systematically underweighted during deal structuring. EY contends that organizations treating people factors as secondary to financial and operational synergies consistently underperform on post-close value capture. The advisory framework calls for embedding human capital considerations into due diligence, Day 1 planning, and integration governance from deal origination through close.

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EY InsightsMay 31

Three critical areas of change faced by CAOs and Controllers

CAOs and Controllers face three critical areas of change reshaping the accounting and controllership function: the accelerating adoption of AI and automation in financial reporting and close processes, evolving regulatory and accounting standard requirements demanding greater agility in policy and disclosure, and a structural shift in the talent model as routine tasks are automated and the function is expected to deliver higher-value strategic insight. EY positions these pressures as simultaneous, not sequential, requiring CAOs to modernize operating models while maintaining control integrity and audit readiness. The article emphasizes that technology transformation within the controllership must be paired with governance frameworks to manage data quality, AI-generated outputs, and internal control design. Organizations that treat these changes as isolated initiatives rather than an integrated transformation risk falling behind on both compliance and strategic finance capability.

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