How the right mix of C-suite leadership can drive outsized AI returns

Who’s at the table—and why it matters

Deloitte’s 2025 Tech Value Survey found that chief information officers and chief technology officers are still the driving force behind most technology decisions, according to 60% to 80% of respondents, with the two generally co-owning legacy modernization, information automation and business support, and other decisions. This can help organizations build strong technical capabilities, but it also raises a big question: When should other leaders—the chief financial officer, chief strategy officer, and even the chief human resources officer—get more deeply involved in AI investment, given its potential impacts on everything from talent to operations and the bottom line?

Different roles, different paths to drive value

• Chief technology officers: In our analysis, when CTOs shift from having no control over tech investment decisions to full control, organizations could be more than twice as likely to achieve “advanced” AI automation maturity (figure 1). Overall, organizations with higher AI maturity also tend to pursue a wider range of data monetization strategies in an effort to gain more return on the same initial investment.

However, when CTOs are the primary decision-makers, these companies often invest less aggressively in new data monetization initiatives. This pattern could reflect several factors: CTOs may be operating under more constrained budgets, focusing on maximizing ROI from current assets rather than expanding into new projects, or prioritizing cost savings over growth-oriented investments.

The case for a new kind of leadership

AI adoption should be a cross-functional effort. Siloed leadership is unlikely to deliver the versatility, agility, or strategic focus needed to achieve enterprisewide value. Instead, organizations are exploring several new approaches:

• Evolving models of C-suite collaboration: Deloitte’s research on digital operating models suggests that a direct line to the CEO can help organizations capture more value from their digital initiatives. The idea here is that digital ambitions—including AI—can be most successful when they reinforce the mission of the organization. It’s easy for a CIO or CTO to get bogged down in the weeds of technical functionality or in building a business case for the CFO to ask for investments. An integrated C-suite is one that understands the enterprise strategy and contextualizes business capability building and technology investments through that lens. 

AI is creating new markets that call for both depth and breadth of expertise. Collaboration among the CTO or CIO, CFO, and CSO is emerging as a leading practice, balancing technical capability, financial discipline, and strategic alignment. While enterprise strategy can be a guide, as markets and organizations are transforming, leaders should also consider looking across market-sector peers to pulse-check what’s changing and how to forge new paths. A triumvirate of three executive roles has started to emerge as a successful model: the executive tech leader CIO (or CTO, depending on the organizational context), the CFO, and the CSO. Our predictive analysis shows that each of these leaders brings their own unique perspectives and capabilities to balancing the value equation. Success could hinge on these leaders working together on the investment strategy and partnering with transformation, operational, procurement, and human capital leaders to bring the organization forward together.

• Look to transform the function as a natural output of this collaboration: As C-suite leaders practice shared leadership, one natural evolution could be roles that embed shared functional responsibilities. For example, some organizations are doing away with traditional roles and exploring hybrid roles that bring together functions by tasking a single leader with “double-hatting” across domains. For example, one life sciences organization announced in early 2025 that it would join the CIO and CHRO functions into a new role—chief people and technology officer—responsible for the critical process of rethinking how humans and AI work together in new operating models.¹ While there are successful past examples of separate functions coming together into a new function as world contexts change (for example, a chief information officer and chief security officer merging into the chief information security officer), it remains to be seen which intersectional domains and skills will lead organizations into the future. One potential merger may be that of the chief financial operations officer and chief technology officer, given the growing frequency of large tech investments that cut across capital and operating expenditures, driving organizational transformation, as well as the cost implications embedded within tech vendor decisions and tech modernization efforts.

What’s next for C-suite AI leadership?

The path forward is unlikely to look like the past. New roles and responsibilities are emerging. C-suite leaders are being asked to strengthen their “nexus skills,” blending technical fluency, financial literacy, and market awareness. This may call for a willingness to break old models and build new ones, sometimes even merging leadership roles or creating new centers of excellence. It also involves considering industry variation in how leadership mix impacts AI returns. It can further benefit from a shared vision with shared execution.

In short, achieving continuous AI value isn’t just about investing in the right tools; it may also be about ensuring the right mix of C-suite leaders are making decisions together, assessing value holistically, and adapting fast.