Publications
Explore insights shaped by experience, guided by purpose, and driven by a vision for meaningful impact.
Executive Summary The quiet shift finance hasn’t named yet For thirty years, finance ran on a clean division of labor: the ERP was the system of record — where transactions were stored — and...
In this edition, we examine the key developments shaping the IPO landscape during H1 2026. We analyze market activity, sectoral trends, subscription patterns, listing performance, and the evolving use...
Executive Summary Model failures are no longer technical shortcomings; they carry significant financial, operational, regulatory, and reputational consequences. The challenge is not just developing better...
In this publication, we highlight what has changed, why it matters, and the key implementation considerations for CFOs, Chief Accounting Officers, and accounting professionals in the utilities, energy,...
Executive Summary The global telecommunications industry stands at a pivotal inflection point. As operators race to deploy next-generation 5G networks, expand fiber optic infrastructure, and integrate...
1 Brief On Ongoing Disruption Situation Overview The US business environment is navigating an increasingly complex and compounding risk landscape. Escalating trade tensions, shifting tariff regimes, and...
1 IN THE NEWS GLOBAL SBTi Unveils Enhanced Corporate Net-Zero Standard 2.0 The Science Based Targets Initiative (SBTi) has released Version 2.0 of its Corporate Net-Zero Standard, marking a significant...
This edition highlights what has changed, why it matters, and the key implementation considerations for CAOs, CFOs, controllers, and accounting professionals - as well as for Chief Sustainability Officers,...
This edition highlights what has changed, why it matters, and the key implementation considerations for CAOs, CFOs, controllers, and accounting professionals - as well as for Chief Sustainability Officers,...
The most significant overhaul of the U.S. filer status framework in two decades. If finalized, roughly half of currently-attested issuers would move out of the SOX 404(b) auditor attestation regime. Audit...
Executive Summary The Reserve Bank of India (RBI) issued the (Commercial Banks – Capital Charge for Credit Risk – Standardized Approach) Directions, 2026 (‘Directions on Credit Risk Capital Charge’)...
Foreword Greetings, and welcome to the latest edition of Uniqus’ Sustainability & Climate Pulse In this edition, we cover the most significant reset to the Science Based Targets initiative since...
Executive Summary In most banks, Risk-adjusted return on capital (RAROC) still functions as a reporting metric, a number reviewed periodically but rarely used to steer real decisions. That is increasingly...
Introduction If you are reading this, there is a decent chance someone has recently said to you: “We really should have Enterprise Risk Management… can you take a look at that?” Congratulations....
The AI Application Layer: A New Software Taxonomy A new category of software company has emerged—one that builds its products not from raw code alone, but on top of foundation models created by others....
