Open Future Forum Launches CFO AI Leverage Report and Enterprise AI Buying & Budget Index

New research from Open Future Forum examines how CFOs and finance leaders evaluate AI budgets, buying authority, ROI, productivity and governance, with an early sample showing finance is increasingly the sign-off on enterprise AI purchases.

PALO ALTO, Calif., June 30, 2026. Open Future Forum, a Silicon Valley executive community for senior leaders in the AI era, today announced the launch of the CFO AI Leverage Report, a new research initiative examining how CFOs and finance leaders evaluate enterprise AI investment, productivity gains, buying decisions and measurable business impact.

The full report is available at: https://openfutureforum.com/research/cfo-ai-leverage-report

The first edition of the report introduces the Enterprise AI Buying & Budget Index, a benchmark that tracks how enterprise AI budgets are approved, who signs off on AI purchases, where AI spending is increasing, and how finance leaders measure return on investment, productivity, governance and operational leverage.

In an initial sample, the Enterprise AI Buying & Budget Index found that around three in five finance leaders said the CFO or finance organization signs off on AI purchases. The report is transparent that the early sample is intentionally limited and that future editions will expand participation and data collection.

As enterprise AI spending moves from experimentation to operating budgets, finance leaders are becoming increasingly central to AI decision-making. Citing public market research, the report notes that enterprise generative AI spending reached approximately $37 billion in 2025, more than tripling from the prior year. It also notes that AI investment funded from innovation budgets fell from 25% to 7% in one year, signaling a shift from experimental AI programs toward operational deployment and financial accountability.

“AI is no longer just a technology conversation. It is becoming a finance conversation,” said Murray Newlands, founder of Open Future Forum and Partner at IA Seed Ventures. “The next question for executives is not whether AI is powerful. It is whether AI is creating measurable leverage. CFOs are increasingly being asked to decide which AI projects deserve funding, which ones are creating real returns, and how companies can grow output without growing headcount at the same rate.”

The first edition combines public market research with observations from Open Future Forum’s executive communities. During 2026, Open Future Forum hosted more than 20 executive events involving more than 200 executive registrations, including CFOs, CEOs, CIOs, CISOs, founders, investors and enterprise AI leaders.

The Enterprise AI Buying & Budget Index examines practical questions facing finance leaders and executive teams. These include whether AI budgets are increasing, who approves enterprise AI purchases, whether AI projects are moving from innovation budgets into operating budgets, which AI investments are generating measurable returns, where AI is improving productivity, and whether AI is helping companies grow revenue without proportional headcount growth.

“Boards, investors and CEOs are moving past AI enthusiasm and asking harder questions about value,” Newlands said. “The Enterprise AI Buying & Budget Index is built to help executives understand where AI is actually improving productivity, margin, capital efficiency and decision-making.”

The report grows out of Open Future Forum’s work with senior finance leaders through the CFO Executive Forum, an invitation-only group for CFOs and senior finance leaders of high-growth companies. The CFO Executive Forum hosts small, off-the-record gatherings across Silicon Valley where finance leaders discuss capital allocation, AI adoption, governance, board expectations, growth, risk and the changing role of the CFO. More information about the CFO Executive Forum is available at: https://openfutureforum.com/cfo-executive-forum

Future editions of the report will expand the dataset and build a longitudinal view of how enterprise AI adoption is changing budgeting, buying authority, governance, productivity, organizational design and capital allocation.

About Open Future Forum

Open Future Forum is a Silicon Valley executive community for the AI era, founded in 2019 by Murray Newlands, Partner at IA Seed Ventures. The community brings together senior executives, founders, investors and functional leaders through private dinners, executive forums and events focused on AI, finance, governance, cybersecurity, leadership and enterprise transformation.

About the CFO Executive Forum

The CFO Executive Forum is an invitation-only Open Future Forum community for CFOs and senior finance leaders of high-growth companies. The forum is built around small, off-the-record gatherings across Silicon Valley and focuses on the issues finance leaders are working through now, including AI, capital allocation, governance, growth, risk, productivity and the future of the finance function.

Media Contact

Murray Newlands Founder, Open Future Forum https://openfutureforum.com