AI in the boardroom: From pilot to priority

AI as a risk and an opportunity

One of the top risks respondents see for 2026 is “digital disruption, including AI.” For 44% of those surveyed, it ranks among the five most significant risks facing their organization. It follows talent shortages (66%), cyber- and data security, and changing regulations (both 60%).

Yet AI is primarily viewed as an opportunity. Nearly half of surveyed C-level executives (48%) believe the grass is greener on the other side. For them, AI-driven financial analysis is the technology most likely to improve efficiency within the finance function. Its relevance increases as respondents become more data-savvy.

While 42% of CEOs share this view, the figure rises to 58% of CFOs, 67% of CIOs, and 71% of CDOs. In companies where AI is the top technological priority, 78% of respondents believe AI will boost efficiency.

AI: Strategic importance recognized, but rarely embedded

The TriFinance survey results reflect this tension. Only 12% of respondents name AI as their single highest technological priority.

At the same time, AI ranks in the top three tech priorities for more than half of the companies surveyed (54%). This points to broad recognition of AI’s strategic importance, but also to competition with other urgent investment areas, such as cybersecurity, ERP modernization, and compliance.

Nearly one-third of respondents (32%) consider AI a lower priority, while 2.5% admit they have no clear view of AI’s place on the technology agenda.

Budgets follow strategy, or not

57% of respondents report having an AI budget, while 17% explicitly say they do not, and 25% do not even know if their organization has allocated one. This uncertainty is not marginal. Organizations that are unsure about an AI budget are also less clear about AI’s strategic role. Budget uncertainty and strategic ambiguity go hand in hand.

The connection with overall investment capacity is striking. Companies that allocate larger technology budgets (from €500,000 to over €1 million) are significantly more likely to place AI in their top three priorities—or even as their top priority—and are more likely to have a concrete AI budget for 2026. In this group, a substantial portion combines strategic ambition with financial capability.

On the other hand, organizations with smaller or no planned technology investments tend to view AI as a lower priority. In these cases, the absence of an AI budget—or uncertainty about one—is the norm.

A significant generational gap between younger executives and those 55+

These figures on AI priority gain added significance when looking at role and seniority. Among C-level respondents, two-thirds (67%) report that AI ranks among their top priorities. For non-C-level respondents, AI is much more often considered a lower priority (45%).

Uncertainty about AI’s strategic position occurs almost exclusively in this group. This points to a classic divide: AI is alive in strategic discussions at the top, but loses weight once concrete decisions or initiatives are taken further down in the organization.

Age amplifies the pattern. Younger respondents (≤34 years) show the highest enthusiasm for AI. Over a quarter (28%) see it as their top priority, and 67% place AI in their top three priorities. They slightly outpace the 35–54 C-level cohort, revealing a notable generational gap.

Among the 35–54 age group, only 11% consider AI their top priority. For respondents aged 55 and older, 54% explicitly rank AI as a lower priority, creating a wide generational divide compared with younger employees. In the 35–54 cohort, 28% consider AI a lower priority, while none of the under-34s take that view.

The clear AI champions are the under-34s. For 95% of this group, AI is either the top priority or ranks in the top three.