Uncertain times

External events – e.g. natural disasters, pandemics, geopolitical tensions or rapid changes in worldwide economic policies – may trigger uncertainty and cause market volatility, inflationary pressures, shifting customer demands and disrupted supply chains.

In times of heightened uncertainty, investors and regulators look for clarity in your annual report. They want to know how your company is affected, how you address the challenges, what judgements, estimates and assumptions you make, and how you have reflected it all in the financial statements. So you should expect more scrutiny.