The remote possibility of a players' strike has led at least two AFL club boards to formalise a risk management strategy around the dreaded prospect.

Fairfax Media has identified increasing concern and a level of hostility among the 18 clubs as they gear up for the forthcoming demands of the AFL Players Association once collective bargaining agreement negotiations start.

AFL chief financial officer Ray Gunston. Credit:Arsineh Houspian

Several clubs contacted have noted unreasonable expectations voiced by their players' union delegates and a lack of understanding regarding the poor financial positions of almost half the clubs.

The prevailing view is that the AFL must resist speculation of a double-digit-percentage pay rise in 2017 and beyond, while the AFLPA remains adamant it will not back down in negotiating a percentage share of the game's revenue. The AFLPA has become increasingly frustrated at the delayed start to the negotiations.