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Reporting, EY Assurance’s insights hub, addresses the reporting and governance issues facing your organization. Below is an overview of our latest and archived print magazines, and the content of each issue.

  • Issue 13

     

    Issue 13
    Reporting magazine Issue 13
    April 2017
    In this issue we examined:

     

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    EY Reporting Magazine Issue 12
  • Issue 12

    Issue 12
    Reporting magazine Issue 12
    September 2016
    In this issue we examined:
    • Building blocks of the future: Blockchain technology is set to transform financial transactions and, in turn, the world of corporate reporting. We examine the implications for the finance function and for audit.
    • Comment: a new era of corporate disclosure: Eric Hespenheide from GRI tells Reporting that digital data on sustainability performance will transform disclosures.
    • Stephen Law: a man on a journey: The former finance director of railway operator MTR Corporation talks to Reporting about public transport and private equity.
    • The poll: role of the CFO: Reporting takes a look at EY’s The DNA of the CFO report, which identifies the forces that are putting pressure on finance leaders and changing the shape of their roles.
    • Emerging markets: reimagining India Our video and article examine how radical liberalization and imaginative development programs have made India one of the most attractive destinations in the world for investors.
    • Tough tax demand for audit committees How should audit committee members assess the risks associated with tax policies, including damage to corporate reputations?
    • My wish list: Hanne de Mora: The experienced audit committee member shares her thoughts on preparing for regulatory changes, listening to auditors and creating a culture of trust.
    • In search of the perfect hedge: Currency volatility has been affecting the global economy for some time. So how should CFOs respond, and what is the role of hedging?
    • The buy side: digging for disclosures: Reporting provides an investor’s view of the precious metals mining sector at a time of economic and political uncertainty.

     

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    EY Reporting Magazine Issue 12
  • Issue 11

    Issue 11
    Reporting magazine Issue 11
    April 2016
    In this issue we examined:
    • Sowing the seeds of growth: Reporting’s cover feature talks to five CFOs at the forefront of the growth agenda, and examines the relationship between CEO and CFO when it comes to expanding the business.
    • The poll: forensic data analytics: An EY survey reveals that cyber breaches and insider threats are driving investment in forensic data analytics.
    • Full disclosure? As companies increasingly look at ways of making the disclosures in their financial statements more effective, we examine the practical challenges involved.
    • The poll: CFO survey: The world of corporate reporting is facing a perfect storm of issues, according to an EY survey of finance leaders. We look at how the finance function needs to adapt to meet these challenges.
    • A legal challenge for audit committees: New EU legislation due to come into force in June 2016 will have a significant impact on audit committees. We discuss how best to prepare.
    • Judy Brown: the deal-maker: The CFO of Perrigo has overseen 27 M&A transaction in her 10 years at the organization. She talks exclusively to us about mergers, acquisitions and dealing with hostile takeover bids.
    • My wish list: Patrick Sun: The audit committee member at some of China’s leading rail companies describes the changes to corporate governance he would like to see take place.
    • Emerging markets: Mexican wave: We explore the outlook for investors in Mexico, where government reforms have helped to create an economic boom.
    • Five things I’ve learned: Ramesh Swaminathan: The CFO of pharmaceutical company Lupin shares some of the lessons from his career so far.
    • The buy side: medical conditions: What types of information drive investment decisions in the biotechnology and medical research sector?

     

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    EY Reporting Magazine Issue 11
  • Issue 10

    Issue 10
    Reporting magazine Issue 10 
    October 2015
    In this issue we examined:
    • Key issues: Why management and audit committees shouldn’t fear the introduction of new auditor reporting standards and, particularly, the Key Audit Matters section.
    • The poll: fraud survey: The 2015 edition of the EY EMEIA Fraud Survey shows a correlation between ethical behavior and revenue growth.
    • Futureproofing the finance function: How the training of those entering the audit profession is adapting to ensure they have the right skills for the future.
    • My wish list: Shonaid Jemmett-Page: The experienced non-executive director shares her views on corporate governance and communications.
    • Simone Menne: the high flyer: Lufthansa’s CFO discusses the changing role of the modern Chief Financial Officer, the pressures of serving on the board of an airline and gender issues in the business world.
    • The buy side: buying the brand: When investing in consumer brands, it helps that you can experience them first hand.
    • Five things I’ve learned: Jennifer Cabalquinto: The CFO of US professional basketball team the Golden State Warriors selects some of the lessons from her career so far.
    • Lease agreement: The new lease accounting standard will have a significant impact on financial statements. We investigate why it is important to start preparing now.
    • Emerging markets: land of contrasts and opportunities: We look at the opportunities for foreign investment in Myanmar and assess the current state of the economy.
    • Comment: the missing piece of the jigsaw: National Association of Pension Funds Chief Executive Joanne Segars explains why better reporting of metrics would be good for investors, companies and the wider economy.

     

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    EY Reporting Magazine Issue 10
  • Issue 9

    Issue 9
    Reporting magazine Issue 9 
    April 2015
    In this issue we examined:
    • Casting the net wider with integrated reporting: What does the adoption of integrated reporting mean for corporate reporters and auditors?
    • Comment: raising the standard: Dan Montgomery, retired Deputy Chair of the International Auditing and Assurance Standards Board, on the importance of the changes to auditor reporting standards that were issued in January 2015.
    • Big data and analytics are transforming the audit: The huge volumes of data produced by companies, and the powerful tools that are available to analyze that data, are changing the audit. We examine the key issues facing auditors in this new world.
    • Five things I’ve learned: Rostow Ravanan: Rostow Ravanan, CFO of India-based technology services company Mindtree, selects some of the most important lessons he has learned over his career.
    • Rethinking tax for a new era: As demands for greater transparency about corporate tax increase, we look at how companies will need to adapt.
    • Emerging markets: playing catch-up: What do the emerging economies of Central and Eastern Europe need to do to improve their attractiveness to overseas investors?
    • My wish list: Charles H. Noski: Charles H. Noski, who chairs the audit committees at Microsoft and Avon Products, shares his wishes for improving communication in the financial reporting world.
    • The buy side: energy alternatives: Potential investors in the energy market have a wider range of options to choose from than ever before. Will Smith of alternative asset manager CQS outlines his approach.
    • A working relationship?: With public campaigns calling for greater disclosure by audit committees, we investigate how committees are responding and discuss ways to improve relationships with investors.
    • Personal problems for executives: Many board–level roles come with a higher level of personal threat than ever before. Failure to ensure compliance with national laws could threaten not only an executive’s reputation, but also their very liberty.

     

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    EY Reporting Magazine Issue 9
  • Issue 8

    Issue 8
    Reporting magazine Issue 8 
    November 2014
    In this issue we examined:
    • Chain reaction: New regulations to identify sources of conflict minerals have forced companies to ask tough questions of their supply chains.
    • Comment: the quest for comparability Leslie Seidman, former chairman of the Financial Accounting Standards Board, argues that, when it comes to global accounting standards, consistency is key.
    • The poll: global fraud survey: EY’s Global Fraud Survey reveals a degree of compliance fatigue and highlights the need for the board and senior management to set the tone from the top.
    • Rewriting the revenue rules: The new converged revenue recognition standard has important implications for preparers — we explain the main points.
    • Five things I’ve learned: Gordon Naylor: Gordon Naylor, CFO of Melbourne-based biotechnology company CSL, shares five lessons from his successful career.
    • Ana de Pro: the persuader Ana de Pro, CFO of travel technology company Amadeus, talks us through her career to date and explains her approach to telling a company’s performance story.
    • Emerging markets: executing growth: Why companies considering investment opportunities in Africa need to embrace the continent’s complexity and volatility.
    • It’s all about results: We examine different ways of measuring and evaluating the ultimate value of a sponsorship deal.
    • My wish list: Maurizio Lauri: Maurizio Lauri of UniCredit on the ways in which corporate governance and communication could be improved.
    • The buy side: how Japan does business: Those considering investing in Japan face a set of unique issues: Adrian Lim of Aberdeen Asset Management explains why it pays to do your homework.
    • Why ethics matter: An ethical reputation is important for any company. We investigate what ethical behavior in business means and how.

     

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    EY Reporting Magazine Issue 8
  • Issue 7

    Issue 7
    Reporting magazine Issue 7 
    May 2014
    In this issue we examined:
    • Human capital assets: Global businesses are beginning to take a “supply chain” approach to human capital.
    • The increasing importance of non-financial performance: An EY report reveals that investors are placing increasing value on environmental, social and governance data when they come to assess company performance.
    • Comment: cross-border issues: David Wright of International Organization of Securities Commissions explains why the organization is focused on promoting the global convergence of securities regulation.
    • The poll: internal audit survey An EY survey has found that internal audit teams are lacking skills in the increasingly important area of data analytics.
    • Risk: looking beyond the obvious: EY’s Christian Mouillon explains why, when it comes to risk, corporates need to focus on events on the periphery of their vision
    • My wish list: Michelle Edkins: Michelle Edkins of global investment giant BlackRock on the changes she’d like to see in corporate governance and communications.
    • The value of data analytics: Everyone is talking about “big data,” but the key is to understand how analyzing that data can improve business performance.
    • Five things I’ve learned: Lucina Bell: Lucinda Bell, Group Finance Director of British Land, shares her insights on communicating with stakeholders.
    • Emerging markets: enabling the prospects: Investors are still looking favorably on India as a destination for investment.
    • Aligning reporting for greater transparency: The benefits of closely aligning management information and financial statements.
    • The buy side: online opportunities: Two experts weigh up the pros and cons of investing in Asian technology firms.
    • The digital difference: How digital communications are changing the way companies share their performance.

     

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    EY Reporting Magazine Issue 7
  • Issue 6

    Issue 6
    Reporting magazine Issue 6 
    October 2013
    In this issue we examined:
    • Cyber security: the challenge: Every business faces the threat of cybercrime, but where to invest in security, and how much, remains a lively debate.
    • Five things I’ve learned: Fabienne Lecorvaisier: Fabienne Lecorvaisier of Air Liquide describes the importance of clarity and preparation when reporting to the board.
    • The poll: fraud survey: EY’s fraud survey reveals that an alarming number of businesses appear to be turning to unethical conduct.
    • Rethinking global risks: Our report looks at four issues that should be on the agenda for international companies on the lookout for systemic risks.
    • Tax and reputational risk: Companies are facing increased scrutiny over how they handle their tax affairs, and getting it wrong can put a brand at risk.
    • The dangers of groupthink: Unconscious conformity within groups presents a dangerous and stealthy risk to businesses.
    • Emerging markets: bridging the gap: Turkey presents a tempting investment alternative to the BRICS, according to a report.
    • The buy side: in it for the long term: The four managing directors of Wall Street stalwart Tweedy, Browne describe the firm’s tried and tested investment approach.
    • My wish list: Jackson Tai: International non-executive director Jackson Tai shares his perspective on how to improve governance and corporate decision-making.
    • The gender debate: If women are indeed more risk-averse than men, does a CFO’s gender make a material difference to the performance of a business?
    • IFRS changes for 2013 year-end: A summary of the new standards that ongoing IFRS preparers need to be aware of.

     

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    EY Reporting Magazine Issue 6
  • Issue 5

    Issue 5
    Reporting magazine Issue 5 
    March 2013
    In this issue we examined:
    • How much is an idea worth?: We look at the factors that affect the value of patents and the difficulty of putting a precise valuation on intellectual property
    • Comment: growing pains Cobus de Swardt of Transparency International on the key findings of the Corruption Perceptions Index 2012.
    • The poll: internal audit survey: Highlights of an EY survey that looked at the evolving role of internal audit — and where it needs to improve.
    • Cloud control: We explain why the growth of cloud computing poses challenges for tax planners and regulators alike
    • Running dry: In the second of our series on systemic risks, we look at the growing threat posed by water shortages and how companies can tackle it.
    • Emerging markets: shifting perspectives: Political turmoil hasn’t lessened the attractiveness of the Middle East to foreign investors, as a report reveals.
    • Remuneration in the spotlight: Growing shareholder influence is shaping changes to the way remuneration committees work. We investigate.
    • CFO and beyond: Why are CFOs increasingly being recruited as non-executive directors? We look at the key findings of a report on CFOs’ career paths.
    • The buy side: big opportunities for small firms: Making investments in Eastern Europe can be challenging, but there is an upside.
    • The importance of insight: We examine best practice in disclosures in financial statements at year-end.
    • Five things I’ve learned: Uli Fricke: Uli Fricke of Triangle Venture Capital shares lessons from her successful career.
    • My wish list: Lou Hughes: Lou Hughes of ABB on the changes he’d like to see in corporate reporting and governance.

     

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    EY Reporting Magazine Issue 5
  • Issue 4

    Issue 4
    Reporting magazine Issue 4 
    November 2012
    In this issue we examined:
    • An integrated approach: We report on a new initiative that promises to establish a standardized international framework for integrated reporting.
    • Comment: filling in the blanks: International Auditing and Assurance Standards Board Chairman Professor Arnold Schilder explains what could be done to make the auditor’s report more informative.
    • The poll: post-transaction integration: Highlights of an EY survey on post-transaction integration, with a focus on finance-related issues.
    • The great unknown: We examine the unprecedented accounting challenges that would arise if one or more countries left the Eurozone.
    • Preparing for an energy crisis: In the first of a series on systemic risks, we ask what companies can do to prepare for the risk of serious disruption to energy supplies.
    • My wish list: Michele J. Hooper: Michele J. Hooper, President and CEO of The Directors’ Council, suggests how corporate reporting and governance could be improved.
    • Capitalism in the balance: The rise of ethical business models has been accelerated by the financial crisis. We look at the various forms responsible capitalism takes.
    • The buy side: a rapidly evolving market: Douglas Clayton of Leopard Capital on the challenges of making investment decisions in the frontier markets of Southeast Asia.
    • Charles Soludo: Nigeria’s banking revolution: Charles Soludo’s reforms of Nigeria’s financial institutions transformed the country. He tells us how he did it.
    • Emerging markets: a bright future: What does Brazil need to do to maintain its position as the most attractive country in Latin America to do business in?
    • Risk and the board: Corporate boards are spending more time than ever before addressing strategic risk. But is the boardroom the right place to discuss such issues?

     

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    EY Reporting Magazine Issue 4
  • Issue 3

    Issue 3
    Reporting magazine Issue 3 
    July 2012
    In this issue we examined:
    • Five things I've learned: Yoshiaki Fujimori: Yoshiaki Fujimori of JS Group Corporation shares lessons from his successful career.
    • Diversity in the boardroom: Many corporate boards still lack diversity. We investigate initiatives that aim to change this.
    • The poll: global fraud survey: Reporting covers EY's Global Fraud Survey.
    • Shining light on group reporting: we examine the implications of new IFRS standards on group reporting.
    • Comment: the consequences of regulation: Brooke Masters of the Financial Times on how increasing financial services regulation affects business.
    • The numbers game: How do sports clubs reflect the value of their stars on the balance sheet? We investigate the complexities of this risk-filled sector.
    • Addressing governance in the Middle East: The challenges for corporate governance in this rapidly evolving part of the world.
    • The buy side: African developments: Francis Daniels of Africa Opportunity Partners outlines the factors that influence his investment fund’s decisions.
    • Emerging markets: bridging the perception gap: Kazakhstan is an attractive destination for investors; the challenge is to persuade companies yet to invest there to do so.
    • Taxing issues: The question of how much tax information to report continues to be a topic for boards – not least because of increased media attention
    • IFRS changes for 2013 and beyond: A snapshot of the new standards that ongoing IFRS preparers need to be aware of.
    • My wish list: Phil Hodkinson: Phil Hodkinson, non-executive director of BT, on where he sees room for improvement in corporate reporting and governance.

     

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    EY Reporting magazine, issue 3
  • Issue 2

    Issue 2
    Reporting magazine Issue 2 
    April 2012
    In this issue we examined:
    • Watching brief: Reporting spotlights key issues for reporters.
    • Comment: Ratings and risk: Paul Coughlin of Standard & Poor’s gives an insight into the ratings agency’s approach and explains how it has changed since 2007.
    • The poll: investor survey: An EY survey of international investors found that, when it comes to interim reporting, they rely on a combination of numbers and narrative to make investment decisions.
    • Balancing act: We investigate how companies are balancing cash and debt in the current economic climate, and how they are communicating this balance to stakeholders.
    • Early adapters: Why it’s important to take a strategic approach to sustainability-related risks.
    • Efficiency drive: We discover why, in a global economy, an efficient finance function has become a source of competitive advantage.
    • Out of the shadows: Investors are increasingly interested in the worth of a company’s human capital, even though it isn’t traditionally accounted for. So how do you place a value on your workforce?
    • The buy side: a healthy evolution: Pedro Bastos, CEO of HSBC Global Asset Management in Brazil, on what he looks for in a potential investment.
    • Making sense of synergies: For CFOs, reporting the synergies achieved by an M&A deal can pose a challenge.
    • Five things I’ve learned: Hannu Ryopponen: Finnish-born Hannu Ryopponen explains how he’s learned to adapt his reporting style to cater for audiences around the world in his 35-year career.
    • On the road: We ask the experts how to prepare an effective investor roadshow and find out what presenters can expect from audiences in different regions.

     

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    EY Reporting Magazine Issue 2
  • Issue 1

    Issue 1
    Reporting magazine Issue 1 
    November 2011
    In this first issue we examined:
    • Watching brief: Reporting captures key issues for reporters.
    • Comment: perspectives and priorities: New International Accounting Standards Board Chairman Hans Hoogervorst on the challenges facing his organization over the next five years.
    • Sustainability developments: We examine the growing importance of sustainability reporting.
    • The poll: corporate reporting: An EY survey reveals how companies’ year-end reporting is changing.
    • R Sankaraiah: growth with financial discipline: R Sankaraiah of Jubilant Life Sciences on the challenges of communicating with stakeholders during a period of rapid international expansion.
    • Islamic finance: the challenges of reporting: How does the reporting of Islamic finance tally with global reporting standards?
    • A question of transparency: We investigate how the threat of information being leaked on WikiLeaks is changing the corporate reporting landscape.
    • The remuneration game: Is increased scrutiny of executive pay improving governance? We examine the issues.
    • The buy side: Eastern promises: Hugh Young, Asia Managing Director of Aberdeen Asset Management, explains what he looks for in a potential investment.
    • Five things I’ve learned: Julie Meyer: Ariadne Capital CEO Julie Meyer shares her experience.
    • Reporting: the future: What will it take to turn the annual report into a more valuable document?
    • My wish list: Guylaine Saucier: Experienced Audit Committee Chair Guylaine Saucier tells us what would make her job easier.

     

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    EY Reporting Magazine Issue 1