Deep Dive

Industry insights from our journalists


  • People in a bar watch a TV screen with former President Donald Trump and Vice President Kamala Harrris debating.
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    Election 2024: Harris, Trump present ‘diametrically opposed’ impacts on ESG

    “A Harris administration would be more favorable for the interests of ESG investors whereas a Trump administration would be antagonistic,” according to Morningstar Indexes’ head of strategy.

    Lamar Johnson and Zoya Mirza • Nov. 5, 2024
  • Sam Altman presenting at OpenAI'S first DevDay
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    OpenAI’s $6.6B raise puts it at the tech’s vanguard. Will it be enough?

    The raise left the Microsoft-backed company valued at $157 billion. But is a stable, profitable company lurking underneath all that funding?

    Grace Noto • Oct. 10, 2024
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    Xavier Arnau via Getty Images
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    No, not all companies are abandoning diversity, equity and inclusion. Here’s why.

    Amid a high-profile backlash, many businesses are scrutinizing their policies. But the vast majority end up sticking with DEI, in part because it’s key to growth.

    Daphne Howland • Sept. 26, 2024
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    7 CFO tips for yielding high ROI during the rush into generative AI

    Financial executives willing to chance big spending on generative AI can take steps to reduce risk and seize the payoffs.

    Jim Tyson • July 26, 2024
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    ‘Surge Moment’: Generative AI upends time-tested measurements of ROI

    CFOs gauging the return on investment from generative artificial intelligence are trying to map fuzzy terrain, according to financial executives and AI experts.

    Jim Tyson • July 19, 2024
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    Modern finance team makeovers: Flexing the FP&A muscle

    As CFOs increasingly walk the line between finance and operations, FP&A leaders are stepping up to serve as their analytical brain trust.

    Grace Noto • June 26, 2024
  • Booth and sign for Federal Reserve payments services at Nacha conference in May 2024.
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    Lynne Marek/CFO Dive
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    Real-time lessons for FedNow from Brazil, India

    The fledgling U.S. instant payments system can learn from real-time systems that have flourished in Brazil and India using QR codes and broad missions, say industry professionals.

    Christiana Sciaudone • May 21, 2024
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    Modern finance team makeovers: Chief accounting officers

    CFOs and CAOs have developed a “symbiotic relationship” as the finance function morphs into a driver of business strategy.

    Grace Noto • April 30, 2024
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    Cars are king of the commute. But employers may have a once-in-a-generation chance to change that.

    A perhaps overlooked element of the return-to-office conversation: How employees get to work in the first place.

    Ryan Golden, Shaun Lucas and Julia Himmel • April 4, 2024
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    2024 proxy outlook: What’s driving the ESG proposal approval dip?

    Major asset managers and a spate of anti-ESG proposals helped push approval rates down, yet even more ESG proposals are expected after a record 2023.

    Lamar Johnson • Jan. 25, 2024
  • Corporate executives talking about data
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    Modern finance team makeovers: Controllers

    As finance departments undergo seismic tech-driven changes, controllers are poised to play a crucial role as the CFOs’ right hand.

    Grace Noto • Jan. 17, 2024
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    Stock photo via Getty Images
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    Seeking ‘Goldilocks’: 5 CFO trends for 2024

    Financial executives in the new year must protect profits by adapting to trends ranging from falling price pressures and borrowing costs to federal disclosures on carbon emissions.

    Jim Tyson • Jan. 9, 2024
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    Courtesy of FASB
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    FASB at 50: Under the gun to modernize GAAP

    With its anniversary year drawing to a close, there are signs FASB is stepping up the pace of its standards setting. Some finance executives are wary. 

    Maura Webber Sadovi • Dec. 20, 2023
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    Cybersecurity pressures stretch CFOs

    CFOs are bracing for new SEC cybersecurity rules set to kick in this month as the regulator is already signaling an aggressive enforcement posture.

    Alexei Alexis • Dec. 12, 2023
  • A group of people in suits standing behind a sign that reads "Fighting retail crime." The U.S. Capitol is in the background.
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    Courtesy of the National Retail Federation
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    Retailers have a crime problem. It’s in the numbers.

    The issue is complex and often clouded by imprecise data — sometimes from the industry itself.

    Daphne Howland • Dec. 1, 2023
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    ‘Rough ride’: 5 CFO tips for cutting insurance costs amid climate change

    CFOs facing more destructive weather and soaring insurance costs can take five steps to hold down premiums.

    Jim Tyson • Nov. 26, 2023
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    Next-gen CFOs: Forging a new path

    The finance chief has long been more than a routine number-cruncher. For Gen Z, the route to the CFO chair will likely better reflect the role’s complexity.

    Grace Noto • Nov. 16, 2023
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    Caroline Jansen/CFO Dive
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    Why EBITDA has such a strong hold on retail

    Is it the 'Wild West' of measures or a fair predictor of long-term success? Either way, retailers won’t quit talking about EBITDA.

    Dani James • Sept. 25, 2023
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    Three key steps to the fractional CFO seat

    Figuring out your niche — and what you can charge for it — is an essential first step for intrepid fractional CFOs, experts say.

    Grace Noto • Aug. 16, 2023
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    Who will pay to decarbonize the supply chain?

    Some brands are helping their suppliers reduce greenhouse gas emissions. Others are dumping new requirements on vendors without shouldering any of the costs.

    Ben Unglesbee • Aug. 15, 2023
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    The dawn of the interim CFO

    With financial leadership coming at a premium, interim CFOs are having their moment in the spotlight.  

    Grace Noto • May 16, 2023
  • Artificial Intelligence concept brain with CPU
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    MF3d via Getty Images
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    4 CFO tips for demystifying AI hype

    Innovation in AI has prompted talk of a coming technological leap as profound as the creation of the internet. It has also sparked anxiety. CFOs need to navigate past the hype and fear.

    Jim Tyson • April 17, 2023
  • Angela Pierce, CFO at Anaconda
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    Permission granted by Anaconda
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    Women CFOs: Raising their hands

    From promotions amid pregnancies, fake engagement rings and surprise opportunities, these women leaders have faced highs and lows on their way to finance leadership.

    Elizabeth Flood • March 29, 2023
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    KPMG’s 29-year SVB stint stirs independence debate

    The bank’s failure — two weeks after it effectively got a clean bill of financial health — is reigniting some concerns that cozy client-auditor ties may jeopardize audit rigor.

    Maura Webber Sadovi • March 16, 2023
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    Standard-setters consider softer start to climate risk disclosure

    A backlash against proposals to require detailed corporate reporting on climate risk may compel more gradual application of the rules.

    Jim Tyson • Feb. 24, 2023