Editorial companion

What stands out

CFOs from Chevron and ServiceNow lay out how finance leaders decide which AI projects deserve capital and how to turn an experimental model into measurable business value. The conversation is concrete: CFOs describe frameworks for capital expenditure approval, metrics they track to link AI to revenue or cost savings, and organizational changes inside the finance function as AI moves from pilots to production. Those practical choices, what gets measured, who owns the ROI, and how finance changes, are the real levers that determine which firms will convert AI spending into profit rather than just higher headlines.