Mid-market business leaders plan to increase investment over the next 12 months, specifically in technology, research and development and staff.
The European Sustainability Reporting Standards (ESRS) apply to all companies within the scope of Corporate Sustainability Reporting Directive.
As organisations in the private sector make commitments and plans to reach net zero, there's a growing need for stakeholders to be able to assess the credibility of their transition plans.
Having been Managing Partner of Grant Thornton Ireland for 9 years, I was naturally drawn to the mixed views of Irish businesses in our 2013 Future of Europe report which we released this week. The report revealed much support for what the euro has achieved, but very little appetite for further integration.
The Q1 IBR economic update contained a major surprise: For the first time, not one of the BRIC economies made it into the top five for business optimism.
The latest update from our International Business Report (IBR) provided some encouraging signs for the health of the global economy. On the back of easing demand conditions, both investment plans and business confidence are up.
Our annual look at M&A sentiment around the world shows that the shift in acquisitive focus amongst businesses uncovered last year – from domestic to cross-border – is becoming increasingly popular as a key strategy for companies looking to facilitate growth.
There was much cause for optimism in our annual look at women in business through the International Business Report (IBR). The survey reveals that the proportion of women in senior management roles has climbed to 24% (up from 21% in 2012), back up to levels seen before the financial crisis.
Welcome to the third edition of Transfer Pricing News. This provides updates on transfer pricing developments from a number of countries across the globe – a necessity in the global economy we all now inhabit.
Classification of a financial instrument as either liability or as equity has an immediate and significant effect on an entity’s reported results and financial position. Liability classification for instance affects an entity’s gearing ratios and typically results in any payments being treated as interest and charged to earnings. This guide addresses the key application issues to consider and includes interpretational guidance in certain problematic areas.
Grant Thornton International Ltd has commented on the IASB Discussion Paper 'A Review of the Conceptual Framework for Financial Reporting
The outlook has improved somewhat since the ANC’s Manguang conference at the end of last year. It is encouraging for business leaders to see the adoption of the national development plan, with various measures to tackle unemployment, poverty and inequality.
I confess to being somewhat surprised when I first saw the most recent data from our International Business Report (IBR), revealing that the number one recruitment challenge for business leaders is a lack of key technical skills in candidates.
On 18 January, the National Bureau of Statistics in China revealed that the economy’s working-age population shrank by 3.45m in 2012.
Many companies find the accounting for deferred tax causes significant practical difficulties. This guide summarises the approach required by IAS 12 'Income Taxes' and provides examples of the disclosures required by it. It also looks in detail at some of the more complex areas of preparation of a deferred tax computation, for example the calculation of deferred tax balances arising from business combinations.