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Looking ahead: Factors that will shape corporate reporting in 2025
On the financial reporting front, organisations must apply the materiality concept appropriately to determine what aspects of the financial statements require more information.
Understanding the factors influencing the corporate reporting landscape in the new year is pertinent for organisations because, through this understanding, they plan and prepare how they engage with stakeholders through their various reports to meet their information needs and expectations.
Top on that list are the likely uncertainties and disruptions from geopolitical conflicts in 2025 and the impact of macroeconomic volatility.