- Sopra Steria Next publishes the second edition of its CIO Compass, focusing on the transformation of IT investment models
- The shift from CAPEX to OPEX is accelerating and irreversible: by 2026, over 75% of IT spending will be consumption-based. The immediate consequence is greater cost volatility, with cloud budget overruns averaging as high as +23%.
- In response, Sopra Steria Next sets out five practical levers: real-time FinOps, integrating CO₂ into IT decisions, continuous-flow budgeting, managing technology dependencies, and measuring value by usage rather than by asset.
- As AI adoption accelerates, pressure on IT budgets will only intensify. CIOs who build the capability to manage consumption – rather than simply absorb it – will gain a decisive competitive edge.
Paris, May 6, 2026 – The IT investment model has shifted. Cloud, SaaS, AI: organisations no longer own their infrastructure - they consume it. The move from CAPEX to OPEX promises flexibility, but it has also introduced structural cost volatility. By 2026, over 75% of IT spending will be consumption-based, and cloud budget overruns are averaging +23%. For many organisations, the flexibility they were promised has become a new source of financial risk. In this publication, part of its CIO Compass, Sopra Steria Next sets out five operational levers to help CIOs regain control - with a clear focus on the next 18 to 24 months.
The CIO Compass is Sopra Steria Next’s editorial programme designed to help CIOs prioritise action over the long term. Each edition identifies concrete levers for the next 18 to 24 months, organised around four key areas: AI, data, infrastructure, and performance.
Five levers for regaining control
By 2026, more than 75% of IT spending will shift to OPEX models, confirming the shift to a consumption-based model. At the same time, organisations face growing cost volatility, with overruns reaching as high as +23% on cloud spending. Sopra Steria Next structures its response around five operational levers.
- Embed FinOps discipline: track consumption and costs in real time. Without this visibility, overruns build up unnoticed until it’s too late.
- Integrate GreenOps into every decision: factor CO₂ into IT trade-offs on a par with financial costs. The two are now inseparable in any serious investment decision.
- Move to dynamic resource allocation: replace rigid annual budget cycles with continuous funding, adjusted to reflect real business priorities as they evolve.
- Manage technology dependencies proactively: anticipate the risks of over-reliance on a small number of international technology vendors. Control over data and critical environments must be built in from the start — not scrambled for in a crisis.
- Measure value by usage, not by asset: track cost per transaction, per user, or per AI workload. IT expenditure is only meaningful when tied to a tangible outcome.
AI will intensify the pressure: every new use case generates consumption, and consumption generates cost. CIOs who wait to build their OPEX management capability will not catch up - they will fall further behind. Those who act now will turn a budget constraint into a competitive advantage.
Sopra Steria Next’s experts are available to discuss these recommendations and the conditions for effective IT governance in the post-CAPEX era.
To read the publication “Welcome to the post-CAPEX era”, click here.
To explore the Sopra Steria Next CIO Compass overview, click here.