A survey by Gartner Inc. found that 42% of CFOs are not incorporating a second-wave outbreak of Covid-19 in the financial scenarios they are preparing for the remainder of this year.

The survey included 99 CFOs and was taken between April 14 and April 19.

“As CFOs are attempting to project revenue and profits for 2020, it’s surprising that 42% are not baking a second wave of Covid-19 into any of their scenarios,” said Alexander Bant, practice VP, research, for the Gartner Finance practice.

Additional survey data showed that only 8% of CFOs have a second wave factored into all their planning scenarios, and only 22% have a second wave factored into their “most likely” scenario.

Separately, when it comes to employees returning to offices, 55% of CFOs said they will take a measured approach and 44% said they are unsure how employees will be brought back.