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.
Features from December 2020
New thinking, practical advice and professional insight.
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.
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.
ICAEW Foundation’s Building Futures bursary programme funds students to undertake local accountancy qualifications in Malawi, Ghana, Lesotho and Cambodia.
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.
In this issue's regulatory debate feature, we look at how current economic and professional pressures may affect ethics.
Forced into remote working, with little peer support, and unable to visit client sites auditors are facing a new set of challenges.
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
Discussion is underway about how to amend the international accounting standard to improve the process for investors to gauge the success of acquisitions
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.