CFO AI Adoption and ROI Pressure

73% of CFOs optimistic about AI (Deloitte Q2 2026) but 92% feel pressure to show ROI. Governance gaps persist: 30% have no control updates, 44% can't explain AI decisions. Workiva survey: 1 in 4 execs admit AI errors reached external audiences. Bardo must demonstrate clear ROI for activity-based LCA to CFO buyers. New article linking ESG risk to cash flows reinforces need for granular, auditable data connecting to P&L.