Category: Uniqus Views
The agentic enterprise is not the one with the most agents. It is one that has redesigned how work gets done: people set goals and authority, agents carry out bounded tasks, and systems of record keep...
Many large enterprises in India and the Middle East now use AI. Far fewer can show what it has returned. This paper explains how to measure the AI value gap, close it, and recognize when to stop. It covers...
Enterprise AI adoption has outpaced most risk frameworks. Here’s how to catch up. What’s required isn’t a complete overhaul of how you manage risk. It’s adapting your approach, recognizing that AI risk...
US IPOs raised $147.5 billion in the first nine months of 2026, more than in all of 2021, but SpaceX and SK hynix raised 68.8% of it. Our analysis of the 40 largest deals and 30 prospectuses covers how...
The defining feature of the quarter was operational resilience. SAMA, the CBUAE and QCB set board-level expectations, firm deadlines and tighter incident reporting. In India, market-risk capital, CVA,...
The leadership challenge is no longer choosing a model. It is deciding which problems deserve AI, what solution fits, where controls sit, and whether each deployment keeps paying its way. This paper sets...
California’s first SB 253 emissions reports are due 10 November 2026. The revised ESRS now applies to about 6,000 companies, and the UK and EU have agreed to link their carbon markets. This edition also...
Two companies can meter the exact same customer activity and still recognize revenue on entirely different schedules. Usage-based pricing is just a billing mechanic. The real drivers sit underneath it:...
The U.S. Securities and Exchange Commission (SEC) estimates that 5,976 companies would be affected by a proposal to replace three quarterly reports with one interim report. The first- and third-quarter...
The SEC’s proposal would free 1,596 registrants from the SOX 404(b) attestation. But a review of all 192 comment letters shows the case for savings is far from settled. This paper covers what changes,...
Q3 2026 saw 63 IPO listings in India, the most ever in a single quarter, even as the secondary market stayed weak. This edition looks at what drove the surge: SEBI’s one-time relief, smaller issue sizes,...
Why can the same AI inference dollar be revenue for one company and a net fee for another? The answer lies in how the customer contract is designed, not in who runs the model.
Federal cannabis policy now has two distinct tracks. Effective 28 April 2026, a Department of Justice final rule placed Food and Drug Administration (FDA)-approved drug products containing marijuana and...
This publication sets out what has changed, where judgment will be required, and the practical steps that CFOs, controllers, valuation committees, and boards should take ahead of adoption.
Responsibility for climate action is also redistributing, not disappearing. As US federal rules on power plants and endangered species narrow, the practical burden moves to states and cities, courts, capital...
