Can digitalisation really bridge the global inequality gap?

Fintech offers many ways to transform access to finance for the poorest, but there is a risk that it could widen social and economic disparities.

International trade in a world of populism

Globalisation is in transition. US-China tensions and the COVID-19 pandemic are changing dynamics. We explore how international trade has been affected by the rise of populist politics, and consider how it will change again in the future. Words by Gavin Hinks.

Are you ready for the transition towards net-zero carbon emissions?

As the world moves to more sustainable sources of energy, Dr Angela Wilkinson of the World Energy Council sets out how businesses can adapt, and the impact of COVID-19 on the energy transition needed.

Career coach: a new ICAEW Foundation initiative for Malawi

ICAEW Foundation’s Building Futures bursary programme funds students to undertake local accountancy qualifications in Malawi, Ghana, Lesotho and Cambodia.

Shifting trends in global trade patterns

COVID-19 is the latest force for change in global trade – with shorter supply chains, heightened customer and political demands, and, ultimately, a move towards deglobalising.

Why the role of the ethics partner is more vital than ever

In this issue's regulatory debate feature, we look at how current economic and professional pressures may affect ethics.

Remote auditing: a challenge for auditors during the COVID-19 crisis

Forced into remote working, with little peer support, and unable to visit client sites auditors are facing a new set of challenges.

Practically speaking: bonds go for green

A new framework for green bonds is part of a wider movement on sustainability reporting, as customers increasingly ask questions about supply chain and green credentials

Practically speaking: accounting for intangibles

Discussion is underway about how to amend the international accounting standard to improve the process for investors to gauge the success of acquisitions

Practically speaking: no time for pensions tax relief change

While there are good reasons to fix a problem with pensions tax relief for low earners, ICAEW thinks now is not the time for piecemeal change.