





On 7 June 2012, PwC will release a report about mobile health (mHealth) with analysis from the Economist Intelligence Unit. This report examines the development of mHealth in ten countries, five developed and five emerging, and the role that various stakeholders — from healthcare payers to physicians and patients — can play in its development.
The rise of state-owned national oil companies (NOCs) is part of the trend toward state capitalism in emerging markets. While NOCs may lack cutting-edge energy production technologies, they have the advantages of low-cost capital from state-controlled banks.
The China Greentech Report 2012, released by the China Greentech Initiative (CGTI), is the third annual update of recent developments in the greentech sector in China. CGTI, founded in 2008, has rapidly grown to become the only Chinese-international collaboration platform of 100+ commercial and policy organizations, focused on identifying, developing and promoting green technology solutions in China.
Quarterly review of tax developments and updates for the global mining industry.
This report discusses accounting topics common to retail and consumer companies. Issues covered range from those related to R&D all the way through to sales to the end customer. Each discussion provides background, accounting guidance, a solution and a comparison between US GAAP and IFRS.
This catalogue lists - by subject and by standard - the articles published in IFRS news from January 2010 to January 2012.
Recognition, presentation, amortisation and impairment of acquired programming rights for broadcast television.
Effects of exposure draft changes to revenue recognition for media companies, covering licences, returns, contract costs, and software and advertising arrangements.
This PwC global study discusses the impact of pay and incentives on senior executives and asks "How do senior executives value their reward packages?"
This PwC IPO Centre publication provides an overview of different financial markets and how they serve the mining sector.
This PwC IPO Centre publication provides an overview of regulatory listing requirements on London, New York and Hong Kong stock exchanges.
This PwC publication provides an annual review of mergers and acquisitions (M&A) activity and key trends within the global automotive industry.
This PwC study provides analysis of European merger and acquisition activity on a quarterly basis in the power utilities and renewable energy industries.
Our cross-functional expertise helps to indentify the key considerations and profound impacts of the Eurozone crisis for companies across all areas, including business model, treasury, procurement, IT, finance, HR, and tax.
The second exposure draft on revenue recognition; New IFRSs applicable for 2012 year-ends; IFRS quiz: test your knowledge of embedded derivatives and hedge accounting.
What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 1Q 2012 edition focuses on investments in the evolving global hospital sector.
PwC recently surveyed executives from leading global and domestic Medtech companies with India operations representing $1.3 billion in revenues in India, or roughly 40% of the $3 billion Indian market. Their responses, combined with in-depth interviews and PwC’s research and experience in the industry, provide insight on how to succeed in India.
This PwC newsletter includes reports on the recent Indian and Singapore Budgets and the implications for multinationals and the local Pharma and Healthcare sectors.
This PwC paper explains the four key reasons telecom companies allocate capital inefficiently. It presents 12 attributes that telecom companies that allocate capital efficiently share and shows how telecoms operators can identify and correct their capex problems.
These PwC papers discuss ways of aligning business and talent management strategy as it relates new employees entering the workplace – the generation known as millennials. These publications look at how their unique characteristics demand an innovative approach to recruitment, retention, management and development.
This illustrative set of condensed interim financial statements reflects IFRSs in issue at 1 March 2012 that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2012. It also appendices with example disclosures for first-time adopters and early adopters of IFRS 9, IFRS 11 and IFRS 13, and a disclosure checklist.
This PwC publication explains why Pillar 2 is the catalyst that will challenge insurers’ risk culture, governance and risk management. But how do you interpret and apply the regulations to create an efficient risk management process?
This webcast presents PwC's view of the IASB's income tax proposals in this webcast, plus our suggestions for alternative approaches and next steps.
Update on key projects; Cannon Street Press ; IFRS 1 amendment ; IFRS quiz:Share-based payments; Contacts
Commodity price volatility has reached unprecedented levels. Learn why commodity risk is a significant issue for organisations and factors to consider.
This publication explores the emerging changes in risk management practices and what this means for internal auditors.
Are you a financier of the forestry industry? Are you aware of key environmental and social risks and issues posed by your clients?
In this business brief, PwC discusses the risks and opportunities associated with global infrastructure investment, and offers insight into optimal project management, governance and assurance.
The fifth volume of the T&L 2030 series is a multi-faceted analysis of talent management in the transportation and logistics industry worldwide. It also contains strategies to help transportation and logistics companies improve their talent management.
Material gains in sustainability: the business case for the construction products sector
This financial services sector analysis of PwC's 2011 Global Economic Crime Survey examines the current fraud landscape, taking a close look at who is committing economic crime, what new types of fraud are emerging and how they can be addressed.
A publication that outlines the IFRS reporting requirements as at 31 March 2012. It highlights the topical issues to consider (including new issues added since previous versions); the standards that apply at this date; and the standards are published but effective at later dates and hence required to be disclosed.
In this PwC article over 1,200 CEOs talked about their global talent management issues - and how HR should react.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC newsletter provides coverage of real estate tax developments in Austria
PwC's 2011 North American wireless industry survey provides an understanding of current and emerging trends in the communications sector and addresses general financial accounting and reporting policies and practices of wireless telecommunications service providers. It will help your business identify and shape changes in the wireless marketplace.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC reference guide helps you manage your financial services transfer pricing issues.
Enterprise risks are becoming more complex, less predictable and more diverse, and Internal Audit’s role is more critical than ever, according to our new global survey of over 1,500 internal audit professionals.
A PwC report on the challenges facing the water industry in light of decreasing water quality and supply – key players, economics and future solutions.
This article, by William Beer, director in PwC's UK Cyber practice, explains why operating securely in the cyber environment is among the most urgent issues for business and government leaders.
International Transfer Pricing 2012, now in its 13th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in over 68 countries worldwide.
Companies everywhere are rethinking risk management in the light of new market realities, according to PwC’s 2011 global risk survey, which also breaks down results by region.
Environmental, social and governance (ESG) issues in the private equity industry are increasingly in the spotlight. But many PE houses are struggling with how to demonstrate the value of their ESG activity.
This study offers key PwC observations of M&A in the mining sector in 2011. In addition to traditional deal tallies and metrics, it also includes a précis of geographic trends, M&A value drivers and a closer look at activity by resource.
A theme to emerge from our survey of the Private Equity industry is the difference in attitude and approach between the US-headquartered PE houses and those in Europe
The fourth meeting in our series focused in particular on the challenges faced in emerging economies, highlighting innovative practices and solutions that are transferable from one healthcare system to the next. Healthcare executives and leaders from around the globe will gather in South Africa for this landmark event.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
The year 2011 was very much a tale of two halves. Although the number of completed IPOs declined when compared to 2010, larger deals returned to the market. The robust and well-diversified pipeline bodes well for the U.S. IPO market in 2012.
How can treasuries focus on ensuring that their contingency plans are up-to-date and that they have considered the potential combination of risk consequences associated with an event such as the break-up of the Eurozone?
Banking and capital markets leaders in the CEO Survey are weighed down by economic and regulatory uncertainty. But they recognise the vital importance of investment in talent, innovation and strategic alliances as they strive to sustain profitability and long-term growth.
Healthcare CEOs are gloomy about the global economy, but they're diversifying and expanding overseas, showing a more positive outlook for their own organisations.
Financial services leaders in the CEO Survey assess the impact of talent constraints on their growth plans and how to overcome them.
How insurance leaders in the CEO Survey are striving to sustain profitability and growth.
Global Green Policy Insights is a bimonthly update on the latest developments in environmental taxes, regulations and other ‘green’ policies around the world.
This PwC Global report focuses on strategies adopted by leaders who have tried to grow profitably in what we call the “Next 4 Billion” or the Global Emerging Middle (GEM).
Global aerospace and defence merger and acquisition value reached a record $43.7 billion supported by 341 deals in 2011. Defence contractors will move into the civil market and there will be more supplier consolidations. Emerging markets continue to develop domestic aerospace industries.
The Project Blue framework considers the rise and interconnectivity of emerging markets and state-directed approaches to economic development. It also examines the impact of new technology, demographics, changing customer behaviour and mounting pressure on the world’s most critical natural resources.
The metals industry could experience a moderate increase in merger and acquisition growth in 2012, but the collapse of aluminum prices, accumulating stock levels, a weak economy and a slowdown in the steel industry could reduce global demand. A tighter Chinese real estate market could also impact deal activity.
Chemicals CEOs in our latest CEO survey are targeting the emerging markets, particularly China and Brazil. And they’re ahead of the game, with a bigger presence in Asia and Latin Americas.
South East Asia’s evolving health systems are using healthcare public-private partnerships (PPPs) to expand capacity and quality of healthcare in emerging markets.
Asset Management CEOs remain positive about the next 12 months despite the economic challenges. They see growth in both existing and emerging markets and are seeking to foster talent in-house. What else did they tell us?
Forest, paper & packaging CEOs in PwC’s CEO Survey are worried about the economy, exchange volatility, energy costs and consumer demand. Find out how they’re changing strategy to cope.
International transfer pricing 2011 provides an interactive map of transfer pricing requirements in 183 countries.
Our latest paper in our Economic Views series looks at the challenges and opportunities in the BRIC (Brazil, Russia, India and China) economies.
Global economic recovery appears not only fragile but also unbalanced, with developing economies still growing but more mature economies, particularly in Europe, flat-lining or facing double-dip recession.
In stark contrast to developments in Europe, the US economy appears to be gathering momentum and 2011 ended with a string of encouraging economic news stories. However it could be severely impacted by the potential unravelling of the Eurozone and the lack of a credible medium-term fiscal plan.
PwC's Banking Banana Skins 2012 ranks bankers views on current risks facing the banking industry. The top three risks ranked are macro-economic risk, credit risk, and liquidity risk.
Download PwC's 15th Annual Global CEO Survey as a PDF or ePub, to gain insight from over 1,250 CEO interviews on growth, risk, talent and innovation strategies in a volatile economy.
PwC's survey of CEOs' views on issues they face today: the global economic outlook, growth, risk, talent and innovation strategies in volatile times.
Global CEOs discuss regulation, corruption, debt issues, natural disasters, and other risks — and their strategies for remaining resilient.
This PwC survey shows that talent management is a top challenge as more CEOs are changing talent strategies as a means for growth.
This PwC survey shows how CEOs from 60 countries are embracing volatility and what it means for the global economic outlook.
This survey asks CEOs from 60 countries how they are innovating on multiple fronts to remain competitive, satisfy customers and grow their business.
In this PwC survey, CEOs from 60 countries share their local strategies for growing their business globally in volatile economic times.
This study explores how to reduce the chances of pre- and post-deal problems. It shows how to avoid doing bad deals, how to successfully complete on good deals, and how to make sure a good deal doesn’t turn bad after the deal trophy is on the shelf.
Explore eight critical questions to help you position your company for long-term growth in your priority markets based on findings from Our 15th Annual Global CEO Survey.
Merger and acquisition activity in renewable power and related clean technology industries.
A review global merger and acquisition activity in the power and utilities industry with a focus on the effects of the Eurozone crisis on economic growth in 2012.
A joint undertaking of the Urban Land Institute and PwC, the Emerging Trends in Real Estate® series provides an outlook on real estate investment and development trends, real estate finance and capital markets, trends by property sector and metropolitan area, and other real estate issues around the globe.
Hourglass issue 24: putting HR at the centre of your people strategy. We look at the current hot issues in human resources.
Black swans turn grey is a thought provoking paper looking at how the landscape of risk is changing from a past environment where boards believed their organisations could manage and control risks to the present where established risk approaches and thinking are being repeatedly outpaced.
As Asia Pacific economies continue their rapid growth and become more deeply integrated, multinational companies are changing how their expanding in the region for the long-haul--from setting up regional hubs and distribution networks, to developing local talent, to building brand loyalty amongst the region's rapidly growing number of middle class consumers.
View insights from approximately 3,000 banking customers in nine different markets to understand customers' needs, attitudes and behaviours to digital media.
This PwC article discusses the growth of renewable energy in the Middle East and the ways in which it could transform the energy supply and business development opportunities open to national oil companies (NOCs).
From the SEC’s new rules on whistle blowing and supply chain disclosures, to the move from US GAAP to IFRS, is your company prepared for the changes? In this report, each issue is looked at in depth, offering you the insights and perspectives that will help you develop the strategy your company needs.
What are the online shopping habits of consumers around the world? How can retailers adapt their operating models to keep pace with the demands of cross-border, multichannel consumers, and what are the complex tax issues they need to consider? Our consumer survey reveals some interesting findings.
PwC surveyed over 4,000 millennials to learn what they value most in their career. What’s clear is that the way our global workforce is sourced, organised, and managed is headed for radical change.
Explore the five data stories in our survey: individual compromise; what make an organisation attractive; shared values; international mobility and advancement; and work schedule.
In this issue: Predicting risk in an uncertain world; Getting to grips with cyber threats; From compliance to competitive edge; A new direction for the IASB?; Auditor reporting: Is it relevant?
This PwC report provides global and regional revenue forecasts over the next five years with projections in four key segments: gate revenues, sports sponsorship, media rights and merchandising.
With a growing population, increasing GDP levels and improving lifestyles, renewable and non-renewable resources—energy, water, land, minerals—are in ever higher demand. In this report, we found that the supply of many minerals and metals is struggling to keep up with rapid increases in consumption, resulting in price hikes and delivery delays. For a manufacturing organisation with a global supply chain, this could spell trouble. Explore how this scarcity will impact seven key manufacturing industries around the world.
Is the focus of capital markets finance moving eastward? Will emerging market exchanges have the sophistication and infrastructure to challenge incumbent exchanges in the West? What are the drivers behind the change in capital market dynamics? These are some of the questions we asked in our survey of senior managers from companies across the globe. Their responses paint a very clear picture of the challenges facing incumbent markets in the coming two decades. Download out report to find out more.
This PwC quarterly journal for communications executives showcases some of the best global practices and leading-edge thinking regarding management and financial issues in the communications industry.
PwC’s second annual point-of-view study reviews current and future trends and revenue growth in the global casino gaming industry and the online gaming sector over the next five years, which is increasingly global while acknowledging local gaming habits and regulation.
Diagnostics 2011 outlines M&A deal activity during the past two years and the factors driving it, the development of new prospects for early detection testing and a review of significant events for the development of personalised medicine. The report highlights how multi-billion dollar IVD (in vitro diagnostics) deals in the first seven months of 2011 more than tripled M&A deal value from 2010 to over $15 billion.
This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
The telecommunications market is on a great growth trajectory - especially regarding the potential for services that go beyond basic voice and text offerings -- but major transformational challenges also face the industry. In this report, we address some of these challenges and identify the opportunities to seize.
This annual report by PwC forecasts the outlook for M&A activity in the global technology sector in 2010 and reviews the challenges the sector faced during 2009.
There is much that is wrong with executive pay in the UK. We believe that to get executive pay right, we need to understand how it can drive human behaviour. Our Psychology of incentives study, in conjunction with the London School of Economics, offers insights to understanding this important issue.
Monetary expansion through a liquidity injection from the European Central Bank, orderly defaults for the most indebted countries, Greek exit and a new currency bloc have been outlined as four potential outcomes of the Eurozone crisis in 2012, in a PwC report launched today, "What next for the Eurozone - Possible scenarios for 2012". The report analyses each of these scenarios and outlines the outcomes of each in terms of the potential Eurozone inflation and GDP impact over the medium term.
This publication on corporate reporting includes a case study on Puma’s ground-breaking approach to costing its use of different kinds of capital and how it led to a radically different approach to sustainability reporting.
PwC's monthly bulletin gives you updates from across the UK financial industry on regulation, accounting and audit.
Defense leaders recognise that to weather today's increasingly complex threat environment, defense organisations must be smart, fast, adaptive, collaborative, and accountable. Here we offer their perspectives on the obstacles, enablers and building blocks to an agile defense organisation.
Global Cyber Security industry merger and acquisition activity totalled $22 billion over the past 3 years. The market is attracting investment from IT companies, defence contractors, technology businesses, professional services firms, telecommunications firms and financial investors. An increasing awareness of cyber security risks across all organisations presents business opportunities and will drive future merger & acquisition activity.
PwC's Global economic crime survey examines the causes and effects of fraud worldwide, focusing on the growing threat of cybercrime.
China continues to lead the world in semiconductor consumption with a compound annual growth rate of 24.8% since 2000, due to the transfer of worldwide electronic equipment production to China and the increased semiconductor content in products. This report on the Chinese semiconductor industry combines statistics and executive interviews to analyze the semiconductor industry in China, including geographical and product category demand and shifts in the semiconductor value chain.
A webcast to discuss issues prior to the Durban Climate Change Summit and to talk about the findings from the Low Carbon Economy Index.
What makes cities thrive? This year's report covers 26 cities in-depth and examines issues and insights from urban thinkers and influencers. Choose any combination of 26 cities and 66 key variables and compare the rankings that interest you.
Technology Forecast is our quarterly journal that provides forward-looking perspectives and points of view that can help you understand, anticipate, and deliver the competitive advantage to be gained from new and emerging technologies.
Corporate development, human resources, and communications leaders discussed how to better integrate and engage human capital on the heels of a deal at a recent roundtable. What are the most compelling strategies that emerged?
From the education of global talent pools, to national immigration policies, regulation and international intellectual property protections, the public policy issues on the new innovation landscape are abundant and complex.
Companies in advanced economies face a new competitive challenge: aggressive, cash-rich firms from emerging economies that are now able to invest heavily in technology and innovation. Companies in both markets are rethinking how they can organize, connect and collaborate to encourage innovation.
This PwC reports takes a close look at airlines’ corporate sustainability reporting on social, environmental, financial, corporate governance and other factors
This PwC explains why many developed market financial services groups are looking to emerging markets for growth and ever-stronger emerging market-based firms are seeking to strengthen their global footprint.
How enterprises are planning for and adopting cloud computing as a replacement for traditional data center infrastructure - or how these plans might affect traditional IT outsourcing service providers - is unknown. Will there be a complete shift to public cloud offerings, a transition to private clouds, or a combination of both?
In this report, we identify the essential success factors for the execution of a city’s strategy. Explore the survey data using our interactive tool.
How are G20 economies progressing in reducing their carbon emissions levels and how far must they go to meet 2050 targets?
Our Paying taxes series compares tax systems around the world, assesses compliance burden, and examines the impact of VAT compliance on a business.
We recently held a webcast looking at developments in climate policy and exploring what to expect from the Durban climate change summit, held recently in South Africa. The webcast also explores findings from our Low Carbon Economy Index 2011 report.
Why the anti-corruption regulatory movement is now one of the most formidable compliance challenges confronting the private sector, and what you need to know about it.
We analysed the historic performance of 51 countries over 30 years to see whether there was a material economic impact on the country which set up a Sovereign Wealth Fund. Overall we found it's beneficial to the country which sets it up. And the recent clamour by countries to start new Funds may indeed be justified.
The 2011 APEC CEO Summit provided opportunities for dialogue between business and government on key trends and issues of significance to APEC member countries, and beyond. Our report summarizes a survey of CEO's from the region.
Cross-border assignments are showing no signs of a slowdown. Since even well-planned assignments cost more than an assignee’s salary, effective and strategic planning—from tax considerations to how an assignment is structured—is more important than ever.
Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against .
This PwC study examines the GHG Protocol, which launched new standards that allow companies to measure and manage more carbon emissions - the Corporate Value Chain (Scope 3) and Product Life Cycle standards.
The global trade and shipping industry was not immune to the economic downturn, but showed improvement in 2010. What challenges still lie ahead? Here, we take a look at some key performance indicators to get an answer.
The VAT exemption which applies to European banks does not lead to a tax advantage for the banking sector. This latest report concludes that if bank services were subject to VAT in place of the current exemption system, it would not lead to any significant increase in EU VAT revenues.
This paper looks at why business information and reporting is under fire from companies, investors, government and regulators alike ― and why it's falling short, what’s driving change, where insight is missing and how companies can take action.
Press coverage of PwC’s Global Annual Review 2011, including cuttings from The Times, Straights Times, and The Daily Telegraph.
Those looking to become a part of the renewed vigor in the IPO market may be unprepared for the public scrutiny they are likely to encounter. Mounting interest in companies' nonfinancial disclosures, such as sustainability and corporate responsibility, leads to a simple question: Is your company prepared?
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
This PwC Financial Services M&A in Asia report highlights the overview and outlook for M&A activity in the region. Explore the data for in-depth findings and download country-specific reports for the areas of most interest to you.
PwC's report outlines factors shaping new global industry clusters and where the new centres of activity are likely to develop.
For the first time, a majority of S&P 500 responding companies report they are now integrating climate change into their core business strategy, according to the 2011 Carbon Disclosure Report.
How are companies the world over responding to climate change and disclosing their carbon output? Get a complete picture of what the world's largest companies across the Global 500, FTSE 350 and S&P500 are doing.
Explore the rich trove of global cross-sector data uncovered by PwC in the Carbon Disclosure Project 2011 survey, customised to your needs.
Respondents to the 2012 Global State of Information Security Survey® say two crucial drivers of information security effectiveness are having a sound strategy in place and proactively executing it. What other issues did the survey reveal?
While companies have a more positive view of compensation levels in the short term, the slow nature of the economic recovery and unprecedented scrutiny of executive pay has given rise to performance-based equity as the chosen compensation vehicle.
Government policies play a key role in lowering or raising the tax compliance burden for business. What do tax experts from 183 economies say about the issue?
Africa has some of the world’s fastest-growing economies and offers the highest risk-adjusted returns on foreign direct investment among emerging economies. To succeed, investors must look beyond dazzling returns and one-off projects, and sign on as participating partners in Africa's long-term growth and development.
This edition looks at ways in which HR can help educate employees of the dangers of lax mobile security. It also examines lawyers who are now heading HR functions; and addresses how we can protect ourselves from phone-hacking scandals like the recent one in the UK.
What are the six seismic shifts that are transforming the global playing field in the digital economy that CEOs must address? Here we delve into them and outlines how they'll affect companies in all industries.
CEOs today are focusing on fast-growing emerging markets as major engines of growth. But success in unfamiliar markets requires more deliberate alignment of risk monitoring with strategic planning and operational execution. How prepared is your organisation to grow away from home?
PwC provides perspectives on the recent trends affecting M&A activity within the global stock exchange sector, focusing on potential future developments within the emerging markets.
PwC is at the forefront of an initiative to promote a new growth model in Spain, one of the key pillars of which is the transformation to a low-carbon economy. Pedro Larrea and Mari Luz Castilla, partner and director at PwC, had the opportunity to speak first-hand with Christiana Figueres, the global climate change chief.
Two years after the global crisis, the US is still spluttering along, the eurozone faces a sovereign debt crisis, and Japan has lapsed back into recession after a devastating natural disaster. What are the key opportunities for and threats to getting back on track?
This PwC paper explores some of the accounting complexities related to joint ventures which can arise for media companies both under existing IFRS and in the future.
Human capital is central to the organization's corporate value. PwC's Saratoga US human capital effectiveness report looks at the major factors surrounding this, such as the quality of hire, workforce productivity, turnover, costs and the economy's impact on HR.
Post 3.11 Japan: Global Community’s Perspective.
Companies want to retain star performers and talent - but it's important to also focus on the pivotal roles that can improve retention and create (or destroy) value. What are organisations doing to engage pivotal talent and ultimately stay ahead?
A PwC-sponsored YouGovStone survey that explores attitudes among Audit Committee Chairs and Chief Financial Officers (CFOs) to audit quality and potential reforms.
CEOs recognize big opportunities to meet rising expectations for environmental and corporate responsibility practices. They see environmentally friendly products and services as one component of long-term growth.
In March 2010 we released a report proposing a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing?
The digital economy is transforming all industries. How will this affect companies, and what should CEOs be doing to ensure their firms remain competitive?
This PwC report provides projections of the long-term trends of the banking sector based on the underlying macro-economic trends, from now until 2050 for the world’s leading economies.
In this issue: Investors want better M&A disclosures; Reporting must evolve, not fail; Confident about your crisis response?; IASB regime change; Internal audit: Rising to the challenge?
Cloud computing can help businesses meet demands for greater agility as its solutions have the potential to accelerate innovation and time-to-market, enhance customer engagement, and improve connections across the network of suppliers, time zones, and cultures.
Driven by necessity, technology, and cultural norms, the workforce taking shape today, while divergent in many ways, shares an undeniable and natural affinity for flexibility, fresh perspectives, individuality, and innovation. How can employers navigate these complex dynamics to spur growth and retain pivotal talent?
What progress has been made in achieving 100% renewable electricity in Europe and North Africa?
According to the CEOs we surveyed, Innovation is high on the agenda for 2011 in virtually all industries. The accelerating pace of change is a major reason why CEOs polled for PwC’s 14th Annual Global CEO Survey believe innovation is now as important to growing their businesses as expanding in existing markets.
This PwC survey provides a check-up on some of the major determining factors contributing to the success of EVs in the near-, mid-, and long-term.
Last year we proposed a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing? Our new report assesses the progress and examines five areas considered critical for moving forward: political leadership; market structure; investment climate; planning and permitting; and technological progress.
Providing adequate transportation, utilities, clean water, and sanitation for thousands of athletes and millions of spectators at a mega-event like the FIFA World CupTM or the Olympics is no mean task. But what becomes of that supporting infrastructure after the athletes and spectators have gone home?
Executive remuneration is an issue likely to pique the interest of the public for a long time. This briefing looks at compensation regulatory changes, how to align risk management with reward, changes to incentive, and how best practices in the US compare to those in the UK.
What trends are contributing to China's rapid rise as a global greentech leader and what solutions are supporting it? This report analyses recent developments and examines existing and emerging opportunities in six key sectors: cleaner conventional energy, renewable energy, electric power infrastructure, green building, cleaner transportation, and clean water.
The Mobile VAS market has huge potential in India, but there are issues holding it back. This report examines those issues and the direction needed to realise future success for the industry.
What is the rationale behind the trends and key individual deals in the renewable energy sector? Why is energy efficiency increasingly important and what are some of the critical issues for companies engaging in deal activity within the sector?
John Hitchins, Global accounting consulting services leader, discusses issues relating to IFRS implementation in his blog.
Cloud services providers in Germany reveal how they're meeting current demand and what their most significant risks and opportunities are for cloud computing.
PwC's Investor View provides timely anaysis of corporate reproting issues such as disclosures relating to cash flow, mergers and acquisitions, pensions, and income tax; investors and the investment community; financial statements and narrative reporting; accounting policies, corporate and annual reports, and IFRS transition; IASB, annual reports: non-GAAP measures: business funding and capital sourcing; and debt reconciliation, etc.
Rethinking government: doing things differently.
The Sustainability Yearbook 2011, offers you an overview of the results of SAM's 12th annual assessment of corporate sustainability practices, which provides the basis for the Dow Jones Sustainability Indexes.
PwC has been one of the key corporate sponsors of the 'Vision 2050' project of the WBCSD. This short illustrative analysis aims to put an order of magnitude on the additional business opportunities that might arise in key sectors if the vision of a more sustainable future in 2050 is realised.
Insurance Banana Skins is piece of research conducted by the Centre for the Study of Financial Innovation (CSFI), an independent think tank, that is sponsored by PwC. It's a survey of insurers and seeks out their views on current risk and future trends.
Welcome to the fourth-quarter 2010 edition of Intersections, PwC’s quarterly analysis of mergers and acquisitions (M&A) in the global transportation and logistics industry.
PwC is the only professional services firm making a significant technical contribution to the UN's major study on TEEB report for business — a global study, initiated by the G8 and five major developing economies, focusing on ‘the global economic benefit of biological diversity'.
The Indian information technology (IT) / IT enabled Services (ITeS) industry has played a major role in putting India on the global map. India’s fundamental advantages—abundant talent and cost—are key to advancing the industry's success going forward. What are the other factors lending to success - and what are the challenges that might serve as obstacles to this success?
Gender and Gen Y: Insights into Global Diversity in China
PwC’s 15th Annual Global CEO Survey confirms that CEOs in the Communications industry are slightly less optimistic than their peers in other sectors in their assessment of the global economic outlook. However, while they may be slightly less optimistic about the prospects for the global economy, they are more confident than their peers in other industries about the likely fortunes of their own businesses in the 12 months ahead. Fifty percent of all Communications industry CEOs are very optimistic about achieving increased revenues in 2012.
Key findings from Metals CEOs in PwC's CEO Survey show the economy, energy and raw materials are key worries, overshadowing talent concerns. Process innovation, risk management help them cope.
PwC's CEO Survey reveals that tech CEOs are confident that innovation and growing emerging markets will bring success and that having local talent in place is critical.
Transportation & logistics execs concerned about talent, improving efficiency, gearing up for M&A despite economic worries, PwC's CEO Survey shows.
Growth in China fueling the automotive sector despite volatility in the euro zone, PwC's CEO Survey shows. Talent issues, risk resilience are top concerns.
R&C CEOs are focused on growth. PwC's CEO Survey shows they're changing strategies in response to evolving consumer needs and keeping a tight rein on costs and risks.
"Taking responsibility: Government and the Global CEO‟ in which PwC assesses the changing relationship between government and business.
Key findings from Entertainment & Media CEOs surveyed in PwC’s 15th Annual Global CEO Survey highlight the three critical factors influencing media companies’ future growth.
Pharma and life sciences CEOs are gloomy about the state of the global economy but much more positive about their own prospects for growth.
Industrial manufacturing CEOs are positive despite worries over the economy, raw materials, PwC's CEO Survey shows. Innovation is helping drive growth.
PwC has produced this paper in collaboration with the World Economic Forum’s Young Global Leaders to spark dialogue on workforce issues common to governments worldwide. We hope it will initiate a conversation on how governments can maintain their competitiveness in the war for talent, how private sector leaders can (and should) assist their public sector peers, and how aspiring leaders can prepare themselves for public service.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
PwC and EcoVadis in collaboration with the INSEAD Social Innovation Center have launched in December 2010 a study on the value of sustainable procurement practices.
This report looks at how private institutions are integrating climate change issues in the context of research, asset management, retail banking, insurance and reinsurance, corporate banking, investment banking, and project finance.
This book outlines actions banks should be taking in response to Basel III, and examines the related reforms and parallel developments in accounting rules, taxation, strategy, supervision and the economy.
In March 2006 we produced a report setting out projections for potential growth in GDP in 17 leading economies over the period to 2050
This booklet sets out how PwC has played and continues to play a key role in helping governments, business and society make the transition to renewable solar energy options.
As cleantech matures into one of the largest global industries and the U.S. and China deploy ambitious cleantech build-outs, opportunities for alliances and cross-border collaboration are emerging in cleantech sector 'sweet spots', including utility-scale wind and solar generation, water technologies, electric transportation and smart grid infrastructures.
Cabinet de services financiers, de conseil et expertise technique, PwC vous accompagne dans l’audit et la certification des comptes de votre entreprise.
The software industry is in the midst of significant change as new technologies (cloud and mobile) and customer behaviours emerge. Here, PwC presents not just the leading software companies from key markets around the world but, more importantly, insights into where the industry is going in the next five years shared by executives from companies such as Adobe, Dessault, Sage, SAP, and Wipro.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
This study aims to help senior procurement managers provide strong arguments for building a business case on the value of sustainable procurement with top management and the CEO.
This report, prepared by PwC on behalf of The Climate Group, looks at how adopting institutions are fulfilling their commitments to the Climate Principles.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
Offshore windpower generation is growing and has potential to meet future energy needs, but technical, financial and logistical challenges must addressed for this energy option to become a source of large-scale power generation. Offshore windpower generation must attain efficiencies and achieve cost levels that are competitive with onshore energy generation sources.
The Forest Products Association of Canada (FPAC) and PwC developed this white paper to provide information about LCA and to be a reference for those interested in learning how LCA can be applied in the forest products industry. This white paper is intended for those new to LCA, as well as those who are already familiar with the concept.
There is a major phenomenon in the Chinese healthcare marketplace: the explosion of a vigorous and demanding middle class. How does it impact the future directions the industry should pursue?
Industrial products CEOs are recognizing the commercial risks and opportunities arising from climate change. This thought leadership piece focuses on the climate change agenda post Copenhagen and the business implications for Transportation & Logistics, Metals, and other industries.
'Executive guide to IFRS’ is a compendium of PwC's topic summaries, which include key information on each of the major accounting topic areas.
PwC has prepared a paper for the World Economic Forum which explores the real and present risks that biodiversity loss and ecosystem degradation pose for business.
PwC looks at the tax, legal and other fiscal policies that 11 global governments and technology-heavy US states are employing to foster innovation.
This PwC publication takes a pragmatic look at the long-term plans and actions that will be required to move the energy transformation ahead. That’s where nuclear power continues to fit in, according to many scientists and policy makers. Nuclear faces challenges, of course, but how they are being met is the subject of this issue of Gridlines.
TEEB is a global study initiated by the G8 that focuses ‘the global economic benefit of biological diversity, the costs of the loss of biodiversity, and the failure to take protective measures versus the costs of effective conservation.
Health systems are beginning to proactively understand and support individuals in managing their own health, rather than just treating them in reaction to an existing health issue. The HealthCast series reports are based on surveys of medical professionals, policy makers, insurers, and others around the world to get a view of the proactive measures being taken to care for the individual.
The most comprehensive survey of its kind, Appetite for change examines attitudes in the international business community towards environmental regulation, legislation and taxes.
What the data reveals offers key finding from PwC's 2011 economic crime survey.
Risk, responsibility & opportunity: The CEO's guide to climate action gathers insights from ten top executives and highlights how innovative companies across all sectors are facing up to climate change.
While there has been some progress, UK companies must set more ambitious GHG emissions reduction targets if they are to meet the UK's Carbon Budgets, according to the 2011 Carbon Disclosure Report.
The World in 2050 emphasises the scale of the challenge posed by global warming, which now seem greater, due in particular to higher economic growth in China and India.
Many companies must prepare financial statements in accordance with International Financial Reporting Standards. As transparency and comparability advance through IFRS, is your company ready?
Companies must follow constantly updated standards by the International Accounting Standards Board (IASB). How can your industry best interpret and implement them?
PwC thought leadership series, The world in 2050 that examines the emerging market growth in Brazil, Russia, India, China, Mexico, Indonesia and Turkey.
On 7 June 2012, PwC will release a report about mobile health (mHealth) with analysis from the Economist Intelligence Unit. This report examines the development of mHealth in ten countries, five developed and five emerging, and the role that various stakeholders — from healthcare payers to physicians and patients — can play in its development.
The rise of state-owned national oil companies (NOCs) is part of the trend toward state capitalism in emerging markets. While NOCs may lack cutting-edge energy production technologies, they have the advantages of low-cost capital from state-controlled banks.
The China Greentech Report 2012, released by the China Greentech Initiative (CGTI), is the third annual update of recent developments in the greentech sector in China. CGTI, founded in 2008, has rapidly grown to become the only Chinese-international collaboration platform of 100+ commercial and policy organizations, focused on identifying, developing and promoting green technology solutions in China.
Quarterly review of tax developments and updates for the global mining industry.
This report discusses accounting topics common to retail and consumer companies. Issues covered range from those related to R&D all the way through to sales to the end customer. Each discussion provides background, accounting guidance, a solution and a comparison between US GAAP and IFRS.
This catalogue lists - by subject and by standard - the articles published in IFRS news from January 2010 to January 2012.
Recognition, presentation, amortisation and impairment of acquired programming rights for broadcast television.
Effects of exposure draft changes to revenue recognition for media companies, covering licences, returns, contract costs, and software and advertising arrangements.
This PwC global study discusses the impact of pay and incentives on senior executives and asks "How do senior executives value their reward packages?"
This PwC IPO Centre publication provides an overview of different financial markets and how they serve the mining sector.
This PwC IPO Centre publication provides an overview of regulatory listing requirements on London, New York and Hong Kong stock exchanges.
This PwC publication provides an annual review of mergers and acquisitions (M&A) activity and key trends within the global automotive industry.
This PwC study provides analysis of European merger and acquisition activity on a quarterly basis in the power utilities and renewable energy industries.
Our cross-functional expertise helps to indentify the key considerations and profound impacts of the Eurozone crisis for companies across all areas, including business model, treasury, procurement, IT, finance, HR, and tax.
The second exposure draft on revenue recognition; New IFRSs applicable for 2012 year-ends; IFRS quiz: test your knowledge of embedded derivatives and hedge accounting.
What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 1Q 2012 edition focuses on investments in the evolving global hospital sector.
PwC recently surveyed executives from leading global and domestic Medtech companies with India operations representing $1.3 billion in revenues in India, or roughly 40% of the $3 billion Indian market. Their responses, combined with in-depth interviews and PwC’s research and experience in the industry, provide insight on how to succeed in India.
This PwC newsletter includes reports on the recent Indian and Singapore Budgets and the implications for multinationals and the local Pharma and Healthcare sectors.
This PwC paper explains the four key reasons telecom companies allocate capital inefficiently. It presents 12 attributes that telecom companies that allocate capital efficiently share and shows how telecoms operators can identify and correct their capex problems.
These PwC papers discuss ways of aligning business and talent management strategy as it relates new employees entering the workplace – the generation known as millennials. These publications look at how their unique characteristics demand an innovative approach to recruitment, retention, management and development.
This illustrative set of condensed interim financial statements reflects IFRSs in issue at 1 March 2012 that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2012. It also appendices with example disclosures for first-time adopters and early adopters of IFRS 9, IFRS 11 and IFRS 13, and a disclosure checklist.
This PwC publication explains why Pillar 2 is the catalyst that will challenge insurers’ risk culture, governance and risk management. But how do you interpret and apply the regulations to create an efficient risk management process?
This webcast presents PwC's view of the IASB's income tax proposals in this webcast, plus our suggestions for alternative approaches and next steps.
Update on key projects; Cannon Street Press ; IFRS 1 amendment ; IFRS quiz:Share-based payments; Contacts
Commodity price volatility has reached unprecedented levels. Learn why commodity risk is a significant issue for organisations and factors to consider.
This publication explores the emerging changes in risk management practices and what this means for internal auditors.
Are you a financier of the forestry industry? Are you aware of key environmental and social risks and issues posed by your clients?
In this business brief, PwC discusses the risks and opportunities associated with global infrastructure investment, and offers insight into optimal project management, governance and assurance.
The fifth volume of the T&L 2030 series is a multi-faceted analysis of talent management in the transportation and logistics industry worldwide. It also contains strategies to help transportation and logistics companies improve their talent management.
Material gains in sustainability: the business case for the construction products sector
This financial services sector analysis of PwC's 2011 Global Economic Crime Survey examines the current fraud landscape, taking a close look at who is committing economic crime, what new types of fraud are emerging and how they can be addressed.
A publication that outlines the IFRS reporting requirements as at 31 March 2012. It highlights the topical issues to consider (including new issues added since previous versions); the standards that apply at this date; and the standards are published but effective at later dates and hence required to be disclosed.
In this PwC article over 1,200 CEOs talked about their global talent management issues - and how HR should react.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC newsletter provides coverage of real estate tax developments in Austria
PwC's 2011 North American wireless industry survey provides an understanding of current and emerging trends in the communications sector and addresses general financial accounting and reporting policies and practices of wireless telecommunications service providers. It will help your business identify and shape changes in the wireless marketplace.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC reference guide helps you manage your financial services transfer pricing issues.
Enterprise risks are becoming more complex, less predictable and more diverse, and Internal Audit’s role is more critical than ever, according to our new global survey of over 1,500 internal audit professionals.
A PwC report on the challenges facing the water industry in light of decreasing water quality and supply – key players, economics and future solutions.
This article, by William Beer, director in PwC's UK Cyber practice, explains why operating securely in the cyber environment is among the most urgent issues for business and government leaders.
International Transfer Pricing 2012, now in its 13th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in over 68 countries worldwide.
Companies everywhere are rethinking risk management in the light of new market realities, according to PwC’s 2011 global risk survey, which also breaks down results by region.
Environmental, social and governance (ESG) issues in the private equity industry are increasingly in the spotlight. But many PE houses are struggling with how to demonstrate the value of their ESG activity.
This study offers key PwC observations of M&A in the mining sector in 2011. In addition to traditional deal tallies and metrics, it also includes a précis of geographic trends, M&A value drivers and a closer look at activity by resource.
A theme to emerge from our survey of the Private Equity industry is the difference in attitude and approach between the US-headquartered PE houses and those in Europe
The fourth meeting in our series focused in particular on the challenges faced in emerging economies, highlighting innovative practices and solutions that are transferable from one healthcare system to the next. Healthcare executives and leaders from around the globe will gather in South Africa for this landmark event.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
The year 2011 was very much a tale of two halves. Although the number of completed IPOs declined when compared to 2010, larger deals returned to the market. The robust and well-diversified pipeline bodes well for the U.S. IPO market in 2012.
How can treasuries focus on ensuring that their contingency plans are up-to-date and that they have considered the potential combination of risk consequences associated with an event such as the break-up of the Eurozone?
Banking and capital markets leaders in the CEO Survey are weighed down by economic and regulatory uncertainty. But they recognise the vital importance of investment in talent, innovation and strategic alliances as they strive to sustain profitability and long-term growth.
Healthcare CEOs are gloomy about the global economy, but they're diversifying and expanding overseas, showing a more positive outlook for their own organisations.
Financial services leaders in the CEO Survey assess the impact of talent constraints on their growth plans and how to overcome them.
How insurance leaders in the CEO Survey are striving to sustain profitability and growth.
Global Green Policy Insights is a bimonthly update on the latest developments in environmental taxes, regulations and other ‘green’ policies around the world.
This PwC Global report focuses on strategies adopted by leaders who have tried to grow profitably in what we call the “Next 4 Billion” or the Global Emerging Middle (GEM).
Global aerospace and defence merger and acquisition value reached a record $43.7 billion supported by 341 deals in 2011. Defence contractors will move into the civil market and there will be more supplier consolidations. Emerging markets continue to develop domestic aerospace industries.
The Project Blue framework considers the rise and interconnectivity of emerging markets and state-directed approaches to economic development. It also examines the impact of new technology, demographics, changing customer behaviour and mounting pressure on the world’s most critical natural resources.
The metals industry could experience a moderate increase in merger and acquisition growth in 2012, but the collapse of aluminum prices, accumulating stock levels, a weak economy and a slowdown in the steel industry could reduce global demand. A tighter Chinese real estate market could also impact deal activity.
Chemicals CEOs in our latest CEO survey are targeting the emerging markets, particularly China and Brazil. And they’re ahead of the game, with a bigger presence in Asia and Latin Americas.
South East Asia’s evolving health systems are using healthcare public-private partnerships (PPPs) to expand capacity and quality of healthcare in emerging markets.
Asset Management CEOs remain positive about the next 12 months despite the economic challenges. They see growth in both existing and emerging markets and are seeking to foster talent in-house. What else did they tell us?
Forest, paper & packaging CEOs in PwC’s CEO Survey are worried about the economy, exchange volatility, energy costs and consumer demand. Find out how they’re changing strategy to cope.
International transfer pricing 2011 provides an interactive map of transfer pricing requirements in 183 countries.
Our latest paper in our Economic Views series looks at the challenges and opportunities in the BRIC (Brazil, Russia, India and China) economies.
Global economic recovery appears not only fragile but also unbalanced, with developing economies still growing but more mature economies, particularly in Europe, flat-lining or facing double-dip recession.
In stark contrast to developments in Europe, the US economy appears to be gathering momentum and 2011 ended with a string of encouraging economic news stories. However it could be severely impacted by the potential unravelling of the Eurozone and the lack of a credible medium-term fiscal plan.
PwC's Banking Banana Skins 2012 ranks bankers views on current risks facing the banking industry. The top three risks ranked are macro-economic risk, credit risk, and liquidity risk.
Download PwC's 15th Annual Global CEO Survey as a PDF or ePub, to gain insight from over 1,250 CEO interviews on growth, risk, talent and innovation strategies in a volatile economy.
PwC's survey of CEOs' views on issues they face today: the global economic outlook, growth, risk, talent and innovation strategies in volatile times.
Global CEOs discuss regulation, corruption, debt issues, natural disasters, and other risks — and their strategies for remaining resilient.
This PwC survey shows that talent management is a top challenge as more CEOs are changing talent strategies as a means for growth.
This PwC survey shows how CEOs from 60 countries are embracing volatility and what it means for the global economic outlook.
This survey asks CEOs from 60 countries how they are innovating on multiple fronts to remain competitive, satisfy customers and grow their business.
In this PwC survey, CEOs from 60 countries share their local strategies for growing their business globally in volatile economic times.
This study explores how to reduce the chances of pre- and post-deal problems. It shows how to avoid doing bad deals, how to successfully complete on good deals, and how to make sure a good deal doesn’t turn bad after the deal trophy is on the shelf.
Explore eight critical questions to help you position your company for long-term growth in your priority markets based on findings from Our 15th Annual Global CEO Survey.
Merger and acquisition activity in renewable power and related clean technology industries.
A review global merger and acquisition activity in the power and utilities industry with a focus on the effects of the Eurozone crisis on economic growth in 2012.
A joint undertaking of the Urban Land Institute and PwC, the Emerging Trends in Real Estate® series provides an outlook on real estate investment and development trends, real estate finance and capital markets, trends by property sector and metropolitan area, and other real estate issues around the globe.
Hourglass issue 24: putting HR at the centre of your people strategy. We look at the current hot issues in human resources.
Black swans turn grey is a thought provoking paper looking at how the landscape of risk is changing from a past environment where boards believed their organisations could manage and control risks to the present where established risk approaches and thinking are being repeatedly outpaced.
As Asia Pacific economies continue their rapid growth and become more deeply integrated, multinational companies are changing how their expanding in the region for the long-haul--from setting up regional hubs and distribution networks, to developing local talent, to building brand loyalty amongst the region's rapidly growing number of middle class consumers.
View insights from approximately 3,000 banking customers in nine different markets to understand customers' needs, attitudes and behaviours to digital media.
This PwC article discusses the growth of renewable energy in the Middle East and the ways in which it could transform the energy supply and business development opportunities open to national oil companies (NOCs).
From the SEC’s new rules on whistle blowing and supply chain disclosures, to the move from US GAAP to IFRS, is your company prepared for the changes? In this report, each issue is looked at in depth, offering you the insights and perspectives that will help you develop the strategy your company needs.
What are the online shopping habits of consumers around the world? How can retailers adapt their operating models to keep pace with the demands of cross-border, multichannel consumers, and what are the complex tax issues they need to consider? Our consumer survey reveals some interesting findings.
PwC surveyed over 4,000 millennials to learn what they value most in their career. What’s clear is that the way our global workforce is sourced, organised, and managed is headed for radical change.
Explore the five data stories in our survey: individual compromise; what make an organisation attractive; shared values; international mobility and advancement; and work schedule.
In this issue: Predicting risk in an uncertain world; Getting to grips with cyber threats; From compliance to competitive edge; A new direction for the IASB?; Auditor reporting: Is it relevant?
This PwC report provides global and regional revenue forecasts over the next five years with projections in four key segments: gate revenues, sports sponsorship, media rights and merchandising.
With a growing population, increasing GDP levels and improving lifestyles, renewable and non-renewable resources—energy, water, land, minerals—are in ever higher demand. In this report, we found that the supply of many minerals and metals is struggling to keep up with rapid increases in consumption, resulting in price hikes and delivery delays. For a manufacturing organisation with a global supply chain, this could spell trouble. Explore how this scarcity will impact seven key manufacturing industries around the world.
Is the focus of capital markets finance moving eastward? Will emerging market exchanges have the sophistication and infrastructure to challenge incumbent exchanges in the West? What are the drivers behind the change in capital market dynamics? These are some of the questions we asked in our survey of senior managers from companies across the globe. Their responses paint a very clear picture of the challenges facing incumbent markets in the coming two decades. Download out report to find out more.
This PwC quarterly journal for communications executives showcases some of the best global practices and leading-edge thinking regarding management and financial issues in the communications industry.
PwC’s second annual point-of-view study reviews current and future trends and revenue growth in the global casino gaming industry and the online gaming sector over the next five years, which is increasingly global while acknowledging local gaming habits and regulation.
Diagnostics 2011 outlines M&A deal activity during the past two years and the factors driving it, the development of new prospects for early detection testing and a review of significant events for the development of personalised medicine. The report highlights how multi-billion dollar IVD (in vitro diagnostics) deals in the first seven months of 2011 more than tripled M&A deal value from 2010 to over $15 billion.
This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
The telecommunications market is on a great growth trajectory - especially regarding the potential for services that go beyond basic voice and text offerings -- but major transformational challenges also face the industry. In this report, we address some of these challenges and identify the opportunities to seize.
This annual report by PwC forecasts the outlook for M&A activity in the global technology sector in 2010 and reviews the challenges the sector faced during 2009.
There is much that is wrong with executive pay in the UK. We believe that to get executive pay right, we need to understand how it can drive human behaviour. Our Psychology of incentives study, in conjunction with the London School of Economics, offers insights to understanding this important issue.
Monetary expansion through a liquidity injection from the European Central Bank, orderly defaults for the most indebted countries, Greek exit and a new currency bloc have been outlined as four potential outcomes of the Eurozone crisis in 2012, in a PwC report launched today, "What next for the Eurozone - Possible scenarios for 2012". The report analyses each of these scenarios and outlines the outcomes of each in terms of the potential Eurozone inflation and GDP impact over the medium term.
This publication on corporate reporting includes a case study on Puma’s ground-breaking approach to costing its use of different kinds of capital and how it led to a radically different approach to sustainability reporting.
PwC's monthly bulletin gives you updates from across the UK financial industry on regulation, accounting and audit.
Defense leaders recognise that to weather today's increasingly complex threat environment, defense organisations must be smart, fast, adaptive, collaborative, and accountable. Here we offer their perspectives on the obstacles, enablers and building blocks to an agile defense organisation.
Global Cyber Security industry merger and acquisition activity totalled $22 billion over the past 3 years. The market is attracting investment from IT companies, defence contractors, technology businesses, professional services firms, telecommunications firms and financial investors. An increasing awareness of cyber security risks across all organisations presents business opportunities and will drive future merger & acquisition activity.
PwC's Global economic crime survey examines the causes and effects of fraud worldwide, focusing on the growing threat of cybercrime.
China continues to lead the world in semiconductor consumption with a compound annual growth rate of 24.8% since 2000, due to the transfer of worldwide electronic equipment production to China and the increased semiconductor content in products. This report on the Chinese semiconductor industry combines statistics and executive interviews to analyze the semiconductor industry in China, including geographical and product category demand and shifts in the semiconductor value chain.
A webcast to discuss issues prior to the Durban Climate Change Summit and to talk about the findings from the Low Carbon Economy Index.
What makes cities thrive? This year's report covers 26 cities in-depth and examines issues and insights from urban thinkers and influencers. Choose any combination of 26 cities and 66 key variables and compare the rankings that interest you.
Technology Forecast is our quarterly journal that provides forward-looking perspectives and points of view that can help you understand, anticipate, and deliver the competitive advantage to be gained from new and emerging technologies.
Corporate development, human resources, and communications leaders discussed how to better integrate and engage human capital on the heels of a deal at a recent roundtable. What are the most compelling strategies that emerged?
From the education of global talent pools, to national immigration policies, regulation and international intellectual property protections, the public policy issues on the new innovation landscape are abundant and complex.
Companies in advanced economies face a new competitive challenge: aggressive, cash-rich firms from emerging economies that are now able to invest heavily in technology and innovation. Companies in both markets are rethinking how they can organize, connect and collaborate to encourage innovation.
This PwC reports takes a close look at airlines’ corporate sustainability reporting on social, environmental, financial, corporate governance and other factors
This PwC explains why many developed market financial services groups are looking to emerging markets for growth and ever-stronger emerging market-based firms are seeking to strengthen their global footprint.
How enterprises are planning for and adopting cloud computing as a replacement for traditional data center infrastructure - or how these plans might affect traditional IT outsourcing service providers - is unknown. Will there be a complete shift to public cloud offerings, a transition to private clouds, or a combination of both?
In this report, we identify the essential success factors for the execution of a city’s strategy. Explore the survey data using our interactive tool.
How are G20 economies progressing in reducing their carbon emissions levels and how far must they go to meet 2050 targets?
Our Paying taxes series compares tax systems around the world, assesses compliance burden, and examines the impact of VAT compliance on a business.
We recently held a webcast looking at developments in climate policy and exploring what to expect from the Durban climate change summit, held recently in South Africa. The webcast also explores findings from our Low Carbon Economy Index 2011 report.
Why the anti-corruption regulatory movement is now one of the most formidable compliance challenges confronting the private sector, and what you need to know about it.
We analysed the historic performance of 51 countries over 30 years to see whether there was a material economic impact on the country which set up a Sovereign Wealth Fund. Overall we found it's beneficial to the country which sets it up. And the recent clamour by countries to start new Funds may indeed be justified.
The 2011 APEC CEO Summit provided opportunities for dialogue between business and government on key trends and issues of significance to APEC member countries, and beyond. Our report summarizes a survey of CEO's from the region.
Cross-border assignments are showing no signs of a slowdown. Since even well-planned assignments cost more than an assignee’s salary, effective and strategic planning—from tax considerations to how an assignment is structured—is more important than ever.
Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against .
This PwC study examines the GHG Protocol, which launched new standards that allow companies to measure and manage more carbon emissions - the Corporate Value Chain (Scope 3) and Product Life Cycle standards.
The global trade and shipping industry was not immune to the economic downturn, but showed improvement in 2010. What challenges still lie ahead? Here, we take a look at some key performance indicators to get an answer.
The VAT exemption which applies to European banks does not lead to a tax advantage for the banking sector. This latest report concludes that if bank services were subject to VAT in place of the current exemption system, it would not lead to any significant increase in EU VAT revenues.
This paper looks at why business information and reporting is under fire from companies, investors, government and regulators alike ― and why it's falling short, what’s driving change, where insight is missing and how companies can take action.
Press coverage of PwC’s Global Annual Review 2011, including cuttings from The Times, Straights Times, and The Daily Telegraph.
Those looking to become a part of the renewed vigor in the IPO market may be unprepared for the public scrutiny they are likely to encounter. Mounting interest in companies' nonfinancial disclosures, such as sustainability and corporate responsibility, leads to a simple question: Is your company prepared?
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
This PwC Financial Services M&A in Asia report highlights the overview and outlook for M&A activity in the region. Explore the data for in-depth findings and download country-specific reports for the areas of most interest to you.
PwC's report outlines factors shaping new global industry clusters and where the new centres of activity are likely to develop.
For the first time, a majority of S&P 500 responding companies report they are now integrating climate change into their core business strategy, according to the 2011 Carbon Disclosure Report.
How are companies the world over responding to climate change and disclosing their carbon output? Get a complete picture of what the world's largest companies across the Global 500, FTSE 350 and S&P500 are doing.
Explore the rich trove of global cross-sector data uncovered by PwC in the Carbon Disclosure Project 2011 survey, customised to your needs.
Respondents to the 2012 Global State of Information Security Survey® say two crucial drivers of information security effectiveness are having a sound strategy in place and proactively executing it. What other issues did the survey reveal?
While companies have a more positive view of compensation levels in the short term, the slow nature of the economic recovery and unprecedented scrutiny of executive pay has given rise to performance-based equity as the chosen compensation vehicle.
Government policies play a key role in lowering or raising the tax compliance burden for business. What do tax experts from 183 economies say about the issue?
Africa has some of the world’s fastest-growing economies and offers the highest risk-adjusted returns on foreign direct investment among emerging economies. To succeed, investors must look beyond dazzling returns and one-off projects, and sign on as participating partners in Africa's long-term growth and development.
This edition looks at ways in which HR can help educate employees of the dangers of lax mobile security. It also examines lawyers who are now heading HR functions; and addresses how we can protect ourselves from phone-hacking scandals like the recent one in the UK.
What are the six seismic shifts that are transforming the global playing field in the digital economy that CEOs must address? Here we delve into them and outlines how they'll affect companies in all industries.
CEOs today are focusing on fast-growing emerging markets as major engines of growth. But success in unfamiliar markets requires more deliberate alignment of risk monitoring with strategic planning and operational execution. How prepared is your organisation to grow away from home?
PwC provides perspectives on the recent trends affecting M&A activity within the global stock exchange sector, focusing on potential future developments within the emerging markets.
PwC is at the forefront of an initiative to promote a new growth model in Spain, one of the key pillars of which is the transformation to a low-carbon economy. Pedro Larrea and Mari Luz Castilla, partner and director at PwC, had the opportunity to speak first-hand with Christiana Figueres, the global climate change chief.
Two years after the global crisis, the US is still spluttering along, the eurozone faces a sovereign debt crisis, and Japan has lapsed back into recession after a devastating natural disaster. What are the key opportunities for and threats to getting back on track?
This PwC paper explores some of the accounting complexities related to joint ventures which can arise for media companies both under existing IFRS and in the future.
Human capital is central to the organization's corporate value. PwC's Saratoga US human capital effectiveness report looks at the major factors surrounding this, such as the quality of hire, workforce productivity, turnover, costs and the economy's impact on HR.
Post 3.11 Japan: Global Community’s Perspective.
Companies want to retain star performers and talent - but it's important to also focus on the pivotal roles that can improve retention and create (or destroy) value. What are organisations doing to engage pivotal talent and ultimately stay ahead?
A PwC-sponsored YouGovStone survey that explores attitudes among Audit Committee Chairs and Chief Financial Officers (CFOs) to audit quality and potential reforms.
CEOs recognize big opportunities to meet rising expectations for environmental and corporate responsibility practices. They see environmentally friendly products and services as one component of long-term growth.
In March 2010 we released a report proposing a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing?
The digital economy is transforming all industries. How will this affect companies, and what should CEOs be doing to ensure their firms remain competitive?
This PwC report provides projections of the long-term trends of the banking sector based on the underlying macro-economic trends, from now until 2050 for the world’s leading economies.
In this issue: Investors want better M&A disclosures; Reporting must evolve, not fail; Confident about your crisis response?; IASB regime change; Internal audit: Rising to the challenge?
Cloud computing can help businesses meet demands for greater agility as its solutions have the potential to accelerate innovation and time-to-market, enhance customer engagement, and improve connections across the network of suppliers, time zones, and cultures.
Driven by necessity, technology, and cultural norms, the workforce taking shape today, while divergent in many ways, shares an undeniable and natural affinity for flexibility, fresh perspectives, individuality, and innovation. How can employers navigate these complex dynamics to spur growth and retain pivotal talent?
What progress has been made in achieving 100% renewable electricity in Europe and North Africa?
According to the CEOs we surveyed, Innovation is high on the agenda for 2011 in virtually all industries. The accelerating pace of change is a major reason why CEOs polled for PwC’s 14th Annual Global CEO Survey believe innovation is now as important to growing their businesses as expanding in existing markets.
This PwC survey provides a check-up on some of the major determining factors contributing to the success of EVs in the near-, mid-, and long-term.
Last year we proposed a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing? Our new report assesses the progress and examines five areas considered critical for moving forward: political leadership; market structure; investment climate; planning and permitting; and technological progress.
Providing adequate transportation, utilities, clean water, and sanitation for thousands of athletes and millions of spectators at a mega-event like the FIFA World CupTM or the Olympics is no mean task. But what becomes of that supporting infrastructure after the athletes and spectators have gone home?
Executive remuneration is an issue likely to pique the interest of the public for a long time. This briefing looks at compensation regulatory changes, how to align risk management with reward, changes to incentive, and how best practices in the US compare to those in the UK.
What trends are contributing to China's rapid rise as a global greentech leader and what solutions are supporting it? This report analyses recent developments and examines existing and emerging opportunities in six key sectors: cleaner conventional energy, renewable energy, electric power infrastructure, green building, cleaner transportation, and clean water.
The Mobile VAS market has huge potential in India, but there are issues holding it back. This report examines those issues and the direction needed to realise future success for the industry.
What is the rationale behind the trends and key individual deals in the renewable energy sector? Why is energy efficiency increasingly important and what are some of the critical issues for companies engaging in deal activity within the sector?
John Hitchins, Global accounting consulting services leader, discusses issues relating to IFRS implementation in his blog.
Cloud services providers in Germany reveal how they're meeting current demand and what their most significant risks and opportunities are for cloud computing.
PwC's Investor View provides timely anaysis of corporate reproting issues such as disclosures relating to cash flow, mergers and acquisitions, pensions, and income tax; investors and the investment community; financial statements and narrative reporting; accounting policies, corporate and annual reports, and IFRS transition; IASB, annual reports: non-GAAP measures: business funding and capital sourcing; and debt reconciliation, etc.
Rethinking government: doing things differently.
The Sustainability Yearbook 2011, offers you an overview of the results of SAM's 12th annual assessment of corporate sustainability practices, which provides the basis for the Dow Jones Sustainability Indexes.
PwC has been one of the key corporate sponsors of the 'Vision 2050' project of the WBCSD. This short illustrative analysis aims to put an order of magnitude on the additional business opportunities that might arise in key sectors if the vision of a more sustainable future in 2050 is realised.
Insurance Banana Skins is piece of research conducted by the Centre for the Study of Financial Innovation (CSFI), an independent think tank, that is sponsored by PwC. It's a survey of insurers and seeks out their views on current risk and future trends.
Welcome to the fourth-quarter 2010 edition of Intersections, PwC’s quarterly analysis of mergers and acquisitions (M&A) in the global transportation and logistics industry.
PwC is the only professional services firm making a significant technical contribution to the UN's major study on TEEB report for business — a global study, initiated by the G8 and five major developing economies, focusing on ‘the global economic benefit of biological diversity'.
The Indian information technology (IT) / IT enabled Services (ITeS) industry has played a major role in putting India on the global map. India’s fundamental advantages—abundant talent and cost—are key to advancing the industry's success going forward. What are the other factors lending to success - and what are the challenges that might serve as obstacles to this success?
Gender and Gen Y: Insights into Global Diversity in China
PwC’s 15th Annual Global CEO Survey confirms that CEOs in the Communications industry are slightly less optimistic than their peers in other sectors in their assessment of the global economic outlook. However, while they may be slightly less optimistic about the prospects for the global economy, they are more confident than their peers in other industries about the likely fortunes of their own businesses in the 12 months ahead. Fifty percent of all Communications industry CEOs are very optimistic about achieving increased revenues in 2012.
Key findings from Metals CEOs in PwC's CEO Survey show the economy, energy and raw materials are key worries, overshadowing talent concerns. Process innovation, risk management help them cope.
PwC's CEO Survey reveals that tech CEOs are confident that innovation and growing emerging markets will bring success and that having local talent in place is critical.
Transportation & logistics execs concerned about talent, improving efficiency, gearing up for M&A despite economic worries, PwC's CEO Survey shows.
Growth in China fueling the automotive sector despite volatility in the euro zone, PwC's CEO Survey shows. Talent issues, risk resilience are top concerns.
R&C CEOs are focused on growth. PwC's CEO Survey shows they're changing strategies in response to evolving consumer needs and keeping a tight rein on costs and risks.
"Taking responsibility: Government and the Global CEO‟ in which PwC assesses the changing relationship between government and business.
Key findings from Entertainment & Media CEOs surveyed in PwC’s 15th Annual Global CEO Survey highlight the three critical factors influencing media companies’ future growth.
Pharma and life sciences CEOs are gloomy about the state of the global economy but much more positive about their own prospects for growth.
Industrial manufacturing CEOs are positive despite worries over the economy, raw materials, PwC's CEO Survey shows. Innovation is helping drive growth.
PwC has produced this paper in collaboration with the World Economic Forum’s Young Global Leaders to spark dialogue on workforce issues common to governments worldwide. We hope it will initiate a conversation on how governments can maintain their competitiveness in the war for talent, how private sector leaders can (and should) assist their public sector peers, and how aspiring leaders can prepare themselves for public service.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
PwC and EcoVadis in collaboration with the INSEAD Social Innovation Center have launched in December 2010 a study on the value of sustainable procurement practices.
This report looks at how private institutions are integrating climate change issues in the context of research, asset management, retail banking, insurance and reinsurance, corporate banking, investment banking, and project finance.
This book outlines actions banks should be taking in response to Basel III, and examines the related reforms and parallel developments in accounting rules, taxation, strategy, supervision and the economy.
In March 2006 we produced a report setting out projections for potential growth in GDP in 17 leading economies over the period to 2050
This booklet sets out how PwC has played and continues to play a key role in helping governments, business and society make the transition to renewable solar energy options.
As cleantech matures into one of the largest global industries and the U.S. and China deploy ambitious cleantech build-outs, opportunities for alliances and cross-border collaboration are emerging in cleantech sector 'sweet spots', including utility-scale wind and solar generation, water technologies, electric transportation and smart grid infrastructures.
Cabinet de services financiers, de conseil et expertise technique, PwC vous accompagne dans l’audit et la certification des comptes de votre entreprise.
The software industry is in the midst of significant change as new technologies (cloud and mobile) and customer behaviours emerge. Here, PwC presents not just the leading software companies from key markets around the world but, more importantly, insights into where the industry is going in the next five years shared by executives from companies such as Adobe, Dessault, Sage, SAP, and Wipro.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
This study aims to help senior procurement managers provide strong arguments for building a business case on the value of sustainable procurement with top management and the CEO.
This report, prepared by PwC on behalf of The Climate Group, looks at how adopting institutions are fulfilling their commitments to the Climate Principles.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
Offshore windpower generation is growing and has potential to meet future energy needs, but technical, financial and logistical challenges must addressed for this energy option to become a source of large-scale power generation. Offshore windpower generation must attain efficiencies and achieve cost levels that are competitive with onshore energy generation sources.
The Forest Products Association of Canada (FPAC) and PwC developed this white paper to provide information about LCA and to be a reference for those interested in learning how LCA can be applied in the forest products industry. This white paper is intended for those new to LCA, as well as those who are already familiar with the concept.
There is a major phenomenon in the Chinese healthcare marketplace: the explosion of a vigorous and demanding middle class. How does it impact the future directions the industry should pursue?
Industrial products CEOs are recognizing the commercial risks and opportunities arising from climate change. This thought leadership piece focuses on the climate change agenda post Copenhagen and the business implications for Transportation & Logistics, Metals, and other industries.
'Executive guide to IFRS’ is a compendium of PwC's topic summaries, which include key information on each of the major accounting topic areas.
PwC has prepared a paper for the World Economic Forum which explores the real and present risks that biodiversity loss and ecosystem degradation pose for business.
PwC looks at the tax, legal and other fiscal policies that 11 global governments and technology-heavy US states are employing to foster innovation.
This PwC publication takes a pragmatic look at the long-term plans and actions that will be required to move the energy transformation ahead. That’s where nuclear power continues to fit in, according to many scientists and policy makers. Nuclear faces challenges, of course, but how they are being met is the subject of this issue of Gridlines.
TEEB is a global study initiated by the G8 that focuses ‘the global economic benefit of biological diversity, the costs of the loss of biodiversity, and the failure to take protective measures versus the costs of effective conservation.
Health systems are beginning to proactively understand and support individuals in managing their own health, rather than just treating them in reaction to an existing health issue. The HealthCast series reports are based on surveys of medical professionals, policy makers, insurers, and others around the world to get a view of the proactive measures being taken to care for the individual.
The most comprehensive survey of its kind, Appetite for change examines attitudes in the international business community towards environmental regulation, legislation and taxes.
What the data reveals offers key finding from PwC's 2011 economic crime survey.
Risk, responsibility & opportunity: The CEO's guide to climate action gathers insights from ten top executives and highlights how innovative companies across all sectors are facing up to climate change.
While there has been some progress, UK companies must set more ambitious GHG emissions reduction targets if they are to meet the UK's Carbon Budgets, according to the 2011 Carbon Disclosure Report.
The World in 2050 emphasises the scale of the challenge posed by global warming, which now seem greater, due in particular to higher economic growth in China and India.
Many companies must prepare financial statements in accordance with International Financial Reporting Standards. As transparency and comparability advance through IFRS, is your company ready?
Companies must follow constantly updated standards by the International Accounting Standards Board (IASB). How can your industry best interpret and implement them?
PwC thought leadership series, The world in 2050 that examines the emerging market growth in Brazil, Russia, India, China, Mexico, Indonesia and Turkey.
On 7 June 2012, PwC will release a report about mobile health (mHealth) with analysis from the Economist Intelligence Unit. This report examines the development of mHealth in ten countries, five developed and five emerging, and the role that various stakeholders — from healthcare payers to physicians and patients — can play in its development.
The rise of state-owned national oil companies (NOCs) is part of the trend toward state capitalism in emerging markets. While NOCs may lack cutting-edge energy production technologies, they have the advantages of low-cost capital from state-controlled banks.
The China Greentech Report 2012, released by the China Greentech Initiative (CGTI), is the third annual update of recent developments in the greentech sector in China. CGTI, founded in 2008, has rapidly grown to become the only Chinese-international collaboration platform of 100+ commercial and policy organizations, focused on identifying, developing and promoting green technology solutions in China.
Quarterly review of tax developments and updates for the global mining industry.
This report discusses accounting topics common to retail and consumer companies. Issues covered range from those related to R&D all the way through to sales to the end customer. Each discussion provides background, accounting guidance, a solution and a comparison between US GAAP and IFRS.
This catalogue lists - by subject and by standard - the articles published in IFRS news from January 2010 to January 2012.
Recognition, presentation, amortisation and impairment of acquired programming rights for broadcast television.
Effects of exposure draft changes to revenue recognition for media companies, covering licences, returns, contract costs, and software and advertising arrangements.
This PwC global study discusses the impact of pay and incentives on senior executives and asks "How do senior executives value their reward packages?"
This PwC IPO Centre publication provides an overview of different financial markets and how they serve the mining sector.
This PwC IPO Centre publication provides an overview of regulatory listing requirements on London, New York and Hong Kong stock exchanges.
This PwC publication provides an annual review of mergers and acquisitions (M&A) activity and key trends within the global automotive industry.
This PwC study provides analysis of European merger and acquisition activity on a quarterly basis in the power utilities and renewable energy industries.
Our cross-functional expertise helps to indentify the key considerations and profound impacts of the Eurozone crisis for companies across all areas, including business model, treasury, procurement, IT, finance, HR, and tax.
The second exposure draft on revenue recognition; New IFRSs applicable for 2012 year-ends; IFRS quiz: test your knowledge of embedded derivatives and hedge accounting.
What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 1Q 2012 edition focuses on investments in the evolving global hospital sector.
PwC recently surveyed executives from leading global and domestic Medtech companies with India operations representing $1.3 billion in revenues in India, or roughly 40% of the $3 billion Indian market. Their responses, combined with in-depth interviews and PwC’s research and experience in the industry, provide insight on how to succeed in India.
This PwC newsletter includes reports on the recent Indian and Singapore Budgets and the implications for multinationals and the local Pharma and Healthcare sectors.
This PwC paper explains the four key reasons telecom companies allocate capital inefficiently. It presents 12 attributes that telecom companies that allocate capital efficiently share and shows how telecoms operators can identify and correct their capex problems.
These PwC papers discuss ways of aligning business and talent management strategy as it relates new employees entering the workplace – the generation known as millennials. These publications look at how their unique characteristics demand an innovative approach to recruitment, retention, management and development.
This illustrative set of condensed interim financial statements reflects IFRSs in issue at 1 March 2012 that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2012. It also appendices with example disclosures for first-time adopters and early adopters of IFRS 9, IFRS 11 and IFRS 13, and a disclosure checklist.
This PwC publication explains why Pillar 2 is the catalyst that will challenge insurers’ risk culture, governance and risk management. But how do you interpret and apply the regulations to create an efficient risk management process?
This webcast presents PwC's view of the IASB's income tax proposals in this webcast, plus our suggestions for alternative approaches and next steps.
Update on key projects; Cannon Street Press ; IFRS 1 amendment ; IFRS quiz:Share-based payments; Contacts
Commodity price volatility has reached unprecedented levels. Learn why commodity risk is a significant issue for organisations and factors to consider.
This publication explores the emerging changes in risk management practices and what this means for internal auditors.
Are you a financier of the forestry industry? Are you aware of key environmental and social risks and issues posed by your clients?
In this business brief, PwC discusses the risks and opportunities associated with global infrastructure investment, and offers insight into optimal project management, governance and assurance.
The fifth volume of the T&L 2030 series is a multi-faceted analysis of talent management in the transportation and logistics industry worldwide. It also contains strategies to help transportation and logistics companies improve their talent management.
Material gains in sustainability: the business case for the construction products sector
This financial services sector analysis of PwC's 2011 Global Economic Crime Survey examines the current fraud landscape, taking a close look at who is committing economic crime, what new types of fraud are emerging and how they can be addressed.
A publication that outlines the IFRS reporting requirements as at 31 March 2012. It highlights the topical issues to consider (including new issues added since previous versions); the standards that apply at this date; and the standards are published but effective at later dates and hence required to be disclosed.
In this PwC article over 1,200 CEOs talked about their global talent management issues - and how HR should react.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC newsletter provides coverage of real estate tax developments in Austria
PwC's 2011 North American wireless industry survey provides an understanding of current and emerging trends in the communications sector and addresses general financial accounting and reporting policies and practices of wireless telecommunications service providers. It will help your business identify and shape changes in the wireless marketplace.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC reference guide helps you manage your financial services transfer pricing issues.
Enterprise risks are becoming more complex, less predictable and more diverse, and Internal Audit’s role is more critical than ever, according to our new global survey of over 1,500 internal audit professionals.
A PwC report on the challenges facing the water industry in light of decreasing water quality and supply – key players, economics and future solutions.
This article, by William Beer, director in PwC's UK Cyber practice, explains why operating securely in the cyber environment is among the most urgent issues for business and government leaders.
International Transfer Pricing 2012, now in its 13th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in over 68 countries worldwide.
Companies everywhere are rethinking risk management in the light of new market realities, according to PwC’s 2011 global risk survey, which also breaks down results by region.
Environmental, social and governance (ESG) issues in the private equity industry are increasingly in the spotlight. But many PE houses are struggling with how to demonstrate the value of their ESG activity.
This study offers key PwC observations of M&A in the mining sector in 2011. In addition to traditional deal tallies and metrics, it also includes a précis of geographic trends, M&A value drivers and a closer look at activity by resource.
A theme to emerge from our survey of the Private Equity industry is the difference in attitude and approach between the US-headquartered PE houses and those in Europe
The fourth meeting in our series focused in particular on the challenges faced in emerging economies, highlighting innovative practices and solutions that are transferable from one healthcare system to the next. Healthcare executives and leaders from around the globe will gather in South Africa for this landmark event.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
The year 2011 was very much a tale of two halves. Although the number of completed IPOs declined when compared to 2010, larger deals returned to the market. The robust and well-diversified pipeline bodes well for the U.S. IPO market in 2012.
How can treasuries focus on ensuring that their contingency plans are up-to-date and that they have considered the potential combination of risk consequences associated with an event such as the break-up of the Eurozone?
Banking and capital markets leaders in the CEO Survey are weighed down by economic and regulatory uncertainty. But they recognise the vital importance of investment in talent, innovation and strategic alliances as they strive to sustain profitability and long-term growth.
Healthcare CEOs are gloomy about the global economy, but they're diversifying and expanding overseas, showing a more positive outlook for their own organisations.
Financial services leaders in the CEO Survey assess the impact of talent constraints on their growth plans and how to overcome them.
How insurance leaders in the CEO Survey are striving to sustain profitability and growth.
Global Green Policy Insights is a bimonthly update on the latest developments in environmental taxes, regulations and other ‘green’ policies around the world.
This PwC Global report focuses on strategies adopted by leaders who have tried to grow profitably in what we call the “Next 4 Billion” or the Global Emerging Middle (GEM).
Global aerospace and defence merger and acquisition value reached a record $43.7 billion supported by 341 deals in 2011. Defence contractors will move into the civil market and there will be more supplier consolidations. Emerging markets continue to develop domestic aerospace industries.
The Project Blue framework considers the rise and interconnectivity of emerging markets and state-directed approaches to economic development. It also examines the impact of new technology, demographics, changing customer behaviour and mounting pressure on the world’s most critical natural resources.
The metals industry could experience a moderate increase in merger and acquisition growth in 2012, but the collapse of aluminum prices, accumulating stock levels, a weak economy and a slowdown in the steel industry could reduce global demand. A tighter Chinese real estate market could also impact deal activity.
Chemicals CEOs in our latest CEO survey are targeting the emerging markets, particularly China and Brazil. And they’re ahead of the game, with a bigger presence in Asia and Latin Americas.
South East Asia’s evolving health systems are using healthcare public-private partnerships (PPPs) to expand capacity and quality of healthcare in emerging markets.
Asset Management CEOs remain positive about the next 12 months despite the economic challenges. They see growth in both existing and emerging markets and are seeking to foster talent in-house. What else did they tell us?
Forest, paper & packaging CEOs in PwC’s CEO Survey are worried about the economy, exchange volatility, energy costs and consumer demand. Find out how they’re changing strategy to cope.
International transfer pricing 2011 provides an interactive map of transfer pricing requirements in 183 countries.
Our latest paper in our Economic Views series looks at the challenges and opportunities in the BRIC (Brazil, Russia, India and China) economies.
Global economic recovery appears not only fragile but also unbalanced, with developing economies still growing but more mature economies, particularly in Europe, flat-lining or facing double-dip recession.
In stark contrast to developments in Europe, the US economy appears to be gathering momentum and 2011 ended with a string of encouraging economic news stories. However it could be severely impacted by the potential unravelling of the Eurozone and the lack of a credible medium-term fiscal plan.
PwC's Banking Banana Skins 2012 ranks bankers views on current risks facing the banking industry. The top three risks ranked are macro-economic risk, credit risk, and liquidity risk.
Download PwC's 15th Annual Global CEO Survey as a PDF or ePub, to gain insight from over 1,250 CEO interviews on growth, risk, talent and innovation strategies in a volatile economy.
PwC's survey of CEOs' views on issues they face today: the global economic outlook, growth, risk, talent and innovation strategies in volatile times.
Global CEOs discuss regulation, corruption, debt issues, natural disasters, and other risks — and their strategies for remaining resilient.
This PwC survey shows that talent management is a top challenge as more CEOs are changing talent strategies as a means for growth.
This PwC survey shows how CEOs from 60 countries are embracing volatility and what it means for the global economic outlook.
This survey asks CEOs from 60 countries how they are innovating on multiple fronts to remain competitive, satisfy customers and grow their business.
In this PwC survey, CEOs from 60 countries share their local strategies for growing their business globally in volatile economic times.
This study explores how to reduce the chances of pre- and post-deal problems. It shows how to avoid doing bad deals, how to successfully complete on good deals, and how to make sure a good deal doesn’t turn bad after the deal trophy is on the shelf.
Explore eight critical questions to help you position your company for long-term growth in your priority markets based on findings from Our 15th Annual Global CEO Survey.
Merger and acquisition activity in renewable power and related clean technology industries.
A review global merger and acquisition activity in the power and utilities industry with a focus on the effects of the Eurozone crisis on economic growth in 2012.
A joint undertaking of the Urban Land Institute and PwC, the Emerging Trends in Real Estate® series provides an outlook on real estate investment and development trends, real estate finance and capital markets, trends by property sector and metropolitan area, and other real estate issues around the globe.
Hourglass issue 24: putting HR at the centre of your people strategy. We look at the current hot issues in human resources.
Black swans turn grey is a thought provoking paper looking at how the landscape of risk is changing from a past environment where boards believed their organisations could manage and control risks to the present where established risk approaches and thinking are being repeatedly outpaced.
As Asia Pacific economies continue their rapid growth and become more deeply integrated, multinational companies are changing how their expanding in the region for the long-haul--from setting up regional hubs and distribution networks, to developing local talent, to building brand loyalty amongst the region's rapidly growing number of middle class consumers.
View insights from approximately 3,000 banking customers in nine different markets to understand customers' needs, attitudes and behaviours to digital media.
This PwC article discusses the growth of renewable energy in the Middle East and the ways in which it could transform the energy supply and business development opportunities open to national oil companies (NOCs).
From the SEC’s new rules on whistle blowing and supply chain disclosures, to the move from US GAAP to IFRS, is your company prepared for the changes? In this report, each issue is looked at in depth, offering you the insights and perspectives that will help you develop the strategy your company needs.
What are the online shopping habits of consumers around the world? How can retailers adapt their operating models to keep pace with the demands of cross-border, multichannel consumers, and what are the complex tax issues they need to consider? Our consumer survey reveals some interesting findings.
PwC surveyed over 4,000 millennials to learn what they value most in their career. What’s clear is that the way our global workforce is sourced, organised, and managed is headed for radical change.
Explore the five data stories in our survey: individual compromise; what make an organisation attractive; shared values; international mobility and advancement; and work schedule.
In this issue: Predicting risk in an uncertain world; Getting to grips with cyber threats; From compliance to competitive edge; A new direction for the IASB?; Auditor reporting: Is it relevant?
This PwC report provides global and regional revenue forecasts over the next five years with projections in four key segments: gate revenues, sports sponsorship, media rights and merchandising.
With a growing population, increasing GDP levels and improving lifestyles, renewable and non-renewable resources—energy, water, land, minerals—are in ever higher demand. In this report, we found that the supply of many minerals and metals is struggling to keep up with rapid increases in consumption, resulting in price hikes and delivery delays. For a manufacturing organisation with a global supply chain, this could spell trouble. Explore how this scarcity will impact seven key manufacturing industries around the world.
Is the focus of capital markets finance moving eastward? Will emerging market exchanges have the sophistication and infrastructure to challenge incumbent exchanges in the West? What are the drivers behind the change in capital market dynamics? These are some of the questions we asked in our survey of senior managers from companies across the globe. Their responses paint a very clear picture of the challenges facing incumbent markets in the coming two decades. Download out report to find out more.
This PwC quarterly journal for communications executives showcases some of the best global practices and leading-edge thinking regarding management and financial issues in the communications industry.
PwC’s second annual point-of-view study reviews current and future trends and revenue growth in the global casino gaming industry and the online gaming sector over the next five years, which is increasingly global while acknowledging local gaming habits and regulation.
Diagnostics 2011 outlines M&A deal activity during the past two years and the factors driving it, the development of new prospects for early detection testing and a review of significant events for the development of personalised medicine. The report highlights how multi-billion dollar IVD (in vitro diagnostics) deals in the first seven months of 2011 more than tripled M&A deal value from 2010 to over $15 billion.
This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
The telecommunications market is on a great growth trajectory - especially regarding the potential for services that go beyond basic voice and text offerings -- but major transformational challenges also face the industry. In this report, we address some of these challenges and identify the opportunities to seize.
This annual report by PwC forecasts the outlook for M&A activity in the global technology sector in 2010 and reviews the challenges the sector faced during 2009.
There is much that is wrong with executive pay in the UK. We believe that to get executive pay right, we need to understand how it can drive human behaviour. Our Psychology of incentives study, in conjunction with the London School of Economics, offers insights to understanding this important issue.
Monetary expansion through a liquidity injection from the European Central Bank, orderly defaults for the most indebted countries, Greek exit and a new currency bloc have been outlined as four potential outcomes of the Eurozone crisis in 2012, in a PwC report launched today, "What next for the Eurozone - Possible scenarios for 2012". The report analyses each of these scenarios and outlines the outcomes of each in terms of the potential Eurozone inflation and GDP impact over the medium term.
This publication on corporate reporting includes a case study on Puma’s ground-breaking approach to costing its use of different kinds of capital and how it led to a radically different approach to sustainability reporting.
PwC's monthly bulletin gives you updates from across the UK financial industry on regulation, accounting and audit.
Defense leaders recognise that to weather today's increasingly complex threat environment, defense organisations must be smart, fast, adaptive, collaborative, and accountable. Here we offer their perspectives on the obstacles, enablers and building blocks to an agile defense organisation.
Global Cyber Security industry merger and acquisition activity totalled $22 billion over the past 3 years. The market is attracting investment from IT companies, defence contractors, technology businesses, professional services firms, telecommunications firms and financial investors. An increasing awareness of cyber security risks across all organisations presents business opportunities and will drive future merger & acquisition activity.
PwC's Global economic crime survey examines the causes and effects of fraud worldwide, focusing on the growing threat of cybercrime.
China continues to lead the world in semiconductor consumption with a compound annual growth rate of 24.8% since 2000, due to the transfer of worldwide electronic equipment production to China and the increased semiconductor content in products. This report on the Chinese semiconductor industry combines statistics and executive interviews to analyze the semiconductor industry in China, including geographical and product category demand and shifts in the semiconductor value chain.
A webcast to discuss issues prior to the Durban Climate Change Summit and to talk about the findings from the Low Carbon Economy Index.
What makes cities thrive? This year's report covers 26 cities in-depth and examines issues and insights from urban thinkers and influencers. Choose any combination of 26 cities and 66 key variables and compare the rankings that interest you.
Technology Forecast is our quarterly journal that provides forward-looking perspectives and points of view that can help you understand, anticipate, and deliver the competitive advantage to be gained from new and emerging technologies.
Corporate development, human resources, and communications leaders discussed how to better integrate and engage human capital on the heels of a deal at a recent roundtable. What are the most compelling strategies that emerged?
From the education of global talent pools, to national immigration policies, regulation and international intellectual property protections, the public policy issues on the new innovation landscape are abundant and complex.
Companies in advanced economies face a new competitive challenge: aggressive, cash-rich firms from emerging economies that are now able to invest heavily in technology and innovation. Companies in both markets are rethinking how they can organize, connect and collaborate to encourage innovation.
This PwC reports takes a close look at airlines’ corporate sustainability reporting on social, environmental, financial, corporate governance and other factors
This PwC explains why many developed market financial services groups are looking to emerging markets for growth and ever-stronger emerging market-based firms are seeking to strengthen their global footprint.
How enterprises are planning for and adopting cloud computing as a replacement for traditional data center infrastructure - or how these plans might affect traditional IT outsourcing service providers - is unknown. Will there be a complete shift to public cloud offerings, a transition to private clouds, or a combination of both?
In this report, we identify the essential success factors for the execution of a city’s strategy. Explore the survey data using our interactive tool.
How are G20 economies progressing in reducing their carbon emissions levels and how far must they go to meet 2050 targets?
Our Paying taxes series compares tax systems around the world, assesses compliance burden, and examines the impact of VAT compliance on a business.
We recently held a webcast looking at developments in climate policy and exploring what to expect from the Durban climate change summit, held recently in South Africa. The webcast also explores findings from our Low Carbon Economy Index 2011 report.
Why the anti-corruption regulatory movement is now one of the most formidable compliance challenges confronting the private sector, and what you need to know about it.
We analysed the historic performance of 51 countries over 30 years to see whether there was a material economic impact on the country which set up a Sovereign Wealth Fund. Overall we found it's beneficial to the country which sets it up. And the recent clamour by countries to start new Funds may indeed be justified.
The 2011 APEC CEO Summit provided opportunities for dialogue between business and government on key trends and issues of significance to APEC member countries, and beyond. Our report summarizes a survey of CEO's from the region.
Cross-border assignments are showing no signs of a slowdown. Since even well-planned assignments cost more than an assignee’s salary, effective and strategic planning—from tax considerations to how an assignment is structured—is more important than ever.
Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against .
This PwC study examines the GHG Protocol, which launched new standards that allow companies to measure and manage more carbon emissions - the Corporate Value Chain (Scope 3) and Product Life Cycle standards.
The global trade and shipping industry was not immune to the economic downturn, but showed improvement in 2010. What challenges still lie ahead? Here, we take a look at some key performance indicators to get an answer.
The VAT exemption which applies to European banks does not lead to a tax advantage for the banking sector. This latest report concludes that if bank services were subject to VAT in place of the current exemption system, it would not lead to any significant increase in EU VAT revenues.
This paper looks at why business information and reporting is under fire from companies, investors, government and regulators alike ― and why it's falling short, what’s driving change, where insight is missing and how companies can take action.
Press coverage of PwC’s Global Annual Review 2011, including cuttings from The Times, Straights Times, and The Daily Telegraph.
Those looking to become a part of the renewed vigor in the IPO market may be unprepared for the public scrutiny they are likely to encounter. Mounting interest in companies' nonfinancial disclosures, such as sustainability and corporate responsibility, leads to a simple question: Is your company prepared?
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
This PwC Financial Services M&A in Asia report highlights the overview and outlook for M&A activity in the region. Explore the data for in-depth findings and download country-specific reports for the areas of most interest to you.
PwC's report outlines factors shaping new global industry clusters and where the new centres of activity are likely to develop.
For the first time, a majority of S&P 500 responding companies report they are now integrating climate change into their core business strategy, according to the 2011 Carbon Disclosure Report.
How are companies the world over responding to climate change and disclosing their carbon output? Get a complete picture of what the world's largest companies across the Global 500, FTSE 350 and S&P500 are doing.
Explore the rich trove of global cross-sector data uncovered by PwC in the Carbon Disclosure Project 2011 survey, customised to your needs.
Respondents to the 2012 Global State of Information Security Survey® say two crucial drivers of information security effectiveness are having a sound strategy in place and proactively executing it. What other issues did the survey reveal?
While companies have a more positive view of compensation levels in the short term, the slow nature of the economic recovery and unprecedented scrutiny of executive pay has given rise to performance-based equity as the chosen compensation vehicle.
Government policies play a key role in lowering or raising the tax compliance burden for business. What do tax experts from 183 economies say about the issue?
Africa has some of the world’s fastest-growing economies and offers the highest risk-adjusted returns on foreign direct investment among emerging economies. To succeed, investors must look beyond dazzling returns and one-off projects, and sign on as participating partners in Africa's long-term growth and development.
This edition looks at ways in which HR can help educate employees of the dangers of lax mobile security. It also examines lawyers who are now heading HR functions; and addresses how we can protect ourselves from phone-hacking scandals like the recent one in the UK.
What are the six seismic shifts that are transforming the global playing field in the digital economy that CEOs must address? Here we delve into them and outlines how they'll affect companies in all industries.
CEOs today are focusing on fast-growing emerging markets as major engines of growth. But success in unfamiliar markets requires more deliberate alignment of risk monitoring with strategic planning and operational execution. How prepared is your organisation to grow away from home?
PwC provides perspectives on the recent trends affecting M&A activity within the global stock exchange sector, focusing on potential future developments within the emerging markets.
PwC is at the forefront of an initiative to promote a new growth model in Spain, one of the key pillars of which is the transformation to a low-carbon economy. Pedro Larrea and Mari Luz Castilla, partner and director at PwC, had the opportunity to speak first-hand with Christiana Figueres, the global climate change chief.
Two years after the global crisis, the US is still spluttering along, the eurozone faces a sovereign debt crisis, and Japan has lapsed back into recession after a devastating natural disaster. What are the key opportunities for and threats to getting back on track?
This PwC paper explores some of the accounting complexities related to joint ventures which can arise for media companies both under existing IFRS and in the future.
Human capital is central to the organization's corporate value. PwC's Saratoga US human capital effectiveness report looks at the major factors surrounding this, such as the quality of hire, workforce productivity, turnover, costs and the economy's impact on HR.
Post 3.11 Japan: Global Community’s Perspective.
Companies want to retain star performers and talent - but it's important to also focus on the pivotal roles that can improve retention and create (or destroy) value. What are organisations doing to engage pivotal talent and ultimately stay ahead?
A PwC-sponsored YouGovStone survey that explores attitudes among Audit Committee Chairs and Chief Financial Officers (CFOs) to audit quality and potential reforms.
CEOs recognize big opportunities to meet rising expectations for environmental and corporate responsibility practices. They see environmentally friendly products and services as one component of long-term growth.
In March 2010 we released a report proposing a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing?
The digital economy is transforming all industries. How will this affect companies, and what should CEOs be doing to ensure their firms remain competitive?
This PwC report provides projections of the long-term trends of the banking sector based on the underlying macro-economic trends, from now until 2050 for the world’s leading economies.
In this issue: Investors want better M&A disclosures; Reporting must evolve, not fail; Confident about your crisis response?; IASB regime change; Internal audit: Rising to the challenge?
Cloud computing can help businesses meet demands for greater agility as its solutions have the potential to accelerate innovation and time-to-market, enhance customer engagement, and improve connections across the network of suppliers, time zones, and cultures.
Driven by necessity, technology, and cultural norms, the workforce taking shape today, while divergent in many ways, shares an undeniable and natural affinity for flexibility, fresh perspectives, individuality, and innovation. How can employers navigate these complex dynamics to spur growth and retain pivotal talent?
What progress has been made in achieving 100% renewable electricity in Europe and North Africa?
According to the CEOs we surveyed, Innovation is high on the agenda for 2011 in virtually all industries. The accelerating pace of change is a major reason why CEOs polled for PwC’s 14th Annual Global CEO Survey believe innovation is now as important to growing their businesses as expanding in existing markets.
This PwC survey provides a check-up on some of the major determining factors contributing to the success of EVs in the near-, mid-, and long-term.
Last year we proposed a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing? Our new report assesses the progress and examines five areas considered critical for moving forward: political leadership; market structure; investment climate; planning and permitting; and technological progress.
Providing adequate transportation, utilities, clean water, and sanitation for thousands of athletes and millions of spectators at a mega-event like the FIFA World CupTM or the Olympics is no mean task. But what becomes of that supporting infrastructure after the athletes and spectators have gone home?
Executive remuneration is an issue likely to pique the interest of the public for a long time. This briefing looks at compensation regulatory changes, how to align risk management with reward, changes to incentive, and how best practices in the US compare to those in the UK.
What trends are contributing to China's rapid rise as a global greentech leader and what solutions are supporting it? This report analyses recent developments and examines existing and emerging opportunities in six key sectors: cleaner conventional energy, renewable energy, electric power infrastructure, green building, cleaner transportation, and clean water.
The Mobile VAS market has huge potential in India, but there are issues holding it back. This report examines those issues and the direction needed to realise future success for the industry.
What is the rationale behind the trends and key individual deals in the renewable energy sector? Why is energy efficiency increasingly important and what are some of the critical issues for companies engaging in deal activity within the sector?
John Hitchins, Global accounting consulting services leader, discusses issues relating to IFRS implementation in his blog.
Cloud services providers in Germany reveal how they're meeting current demand and what their most significant risks and opportunities are for cloud computing.
PwC's Investor View provides timely anaysis of corporate reproting issues such as disclosures relating to cash flow, mergers and acquisitions, pensions, and income tax; investors and the investment community; financial statements and narrative reporting; accounting policies, corporate and annual reports, and IFRS transition; IASB, annual reports: non-GAAP measures: business funding and capital sourcing; and debt reconciliation, etc.
Rethinking government: doing things differently.
The Sustainability Yearbook 2011, offers you an overview of the results of SAM's 12th annual assessment of corporate sustainability practices, which provides the basis for the Dow Jones Sustainability Indexes.
PwC has been one of the key corporate sponsors of the 'Vision 2050' project of the WBCSD. This short illustrative analysis aims to put an order of magnitude on the additional business opportunities that might arise in key sectors if the vision of a more sustainable future in 2050 is realised.
Insurance Banana Skins is piece of research conducted by the Centre for the Study of Financial Innovation (CSFI), an independent think tank, that is sponsored by PwC. It's a survey of insurers and seeks out their views on current risk and future trends.
Welcome to the fourth-quarter 2010 edition of Intersections, PwC’s quarterly analysis of mergers and acquisitions (M&A) in the global transportation and logistics industry.
PwC is the only professional services firm making a significant technical contribution to the UN's major study on TEEB report for business — a global study, initiated by the G8 and five major developing economies, focusing on ‘the global economic benefit of biological diversity'.
The Indian information technology (IT) / IT enabled Services (ITeS) industry has played a major role in putting India on the global map. India’s fundamental advantages—abundant talent and cost—are key to advancing the industry's success going forward. What are the other factors lending to success - and what are the challenges that might serve as obstacles to this success?
Gender and Gen Y: Insights into Global Diversity in China
PwC’s 15th Annual Global CEO Survey confirms that CEOs in the Communications industry are slightly less optimistic than their peers in other sectors in their assessment of the global economic outlook. However, while they may be slightly less optimistic about the prospects for the global economy, they are more confident than their peers in other industries about the likely fortunes of their own businesses in the 12 months ahead. Fifty percent of all Communications industry CEOs are very optimistic about achieving increased revenues in 2012.
Key findings from Metals CEOs in PwC's CEO Survey show the economy, energy and raw materials are key worries, overshadowing talent concerns. Process innovation, risk management help them cope.
PwC's CEO Survey reveals that tech CEOs are confident that innovation and growing emerging markets will bring success and that having local talent in place is critical.
Transportation & logistics execs concerned about talent, improving efficiency, gearing up for M&A despite economic worries, PwC's CEO Survey shows.
Growth in China fueling the automotive sector despite volatility in the euro zone, PwC's CEO Survey shows. Talent issues, risk resilience are top concerns.
R&C CEOs are focused on growth. PwC's CEO Survey shows they're changing strategies in response to evolving consumer needs and keeping a tight rein on costs and risks.
"Taking responsibility: Government and the Global CEO‟ in which PwC assesses the changing relationship between government and business.
Key findings from Entertainment & Media CEOs surveyed in PwC’s 15th Annual Global CEO Survey highlight the three critical factors influencing media companies’ future growth.
Pharma and life sciences CEOs are gloomy about the state of the global economy but much more positive about their own prospects for growth.
Industrial manufacturing CEOs are positive despite worries over the economy, raw materials, PwC's CEO Survey shows. Innovation is helping drive growth.
PwC has produced this paper in collaboration with the World Economic Forum’s Young Global Leaders to spark dialogue on workforce issues common to governments worldwide. We hope it will initiate a conversation on how governments can maintain their competitiveness in the war for talent, how private sector leaders can (and should) assist their public sector peers, and how aspiring leaders can prepare themselves for public service.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
PwC and EcoVadis in collaboration with the INSEAD Social Innovation Center have launched in December 2010 a study on the value of sustainable procurement practices.
This report looks at how private institutions are integrating climate change issues in the context of research, asset management, retail banking, insurance and reinsurance, corporate banking, investment banking, and project finance.
This book outlines actions banks should be taking in response to Basel III, and examines the related reforms and parallel developments in accounting rules, taxation, strategy, supervision and the economy.
In March 2006 we produced a report setting out projections for potential growth in GDP in 17 leading economies over the period to 2050
This booklet sets out how PwC has played and continues to play a key role in helping governments, business and society make the transition to renewable solar energy options.
As cleantech matures into one of the largest global industries and the U.S. and China deploy ambitious cleantech build-outs, opportunities for alliances and cross-border collaboration are emerging in cleantech sector 'sweet spots', including utility-scale wind and solar generation, water technologies, electric transportation and smart grid infrastructures.
Cabinet de services financiers, de conseil et expertise technique, PwC vous accompagne dans l’audit et la certification des comptes de votre entreprise.
The software industry is in the midst of significant change as new technologies (cloud and mobile) and customer behaviours emerge. Here, PwC presents not just the leading software companies from key markets around the world but, more importantly, insights into where the industry is going in the next five years shared by executives from companies such as Adobe, Dessault, Sage, SAP, and Wipro.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
This study aims to help senior procurement managers provide strong arguments for building a business case on the value of sustainable procurement with top management and the CEO.
This report, prepared by PwC on behalf of The Climate Group, looks at how adopting institutions are fulfilling their commitments to the Climate Principles.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
Offshore windpower generation is growing and has potential to meet future energy needs, but technical, financial and logistical challenges must addressed for this energy option to become a source of large-scale power generation. Offshore windpower generation must attain efficiencies and achieve cost levels that are competitive with onshore energy generation sources.
The Forest Products Association of Canada (FPAC) and PwC developed this white paper to provide information about LCA and to be a reference for those interested in learning how LCA can be applied in the forest products industry. This white paper is intended for those new to LCA, as well as those who are already familiar with the concept.
There is a major phenomenon in the Chinese healthcare marketplace: the explosion of a vigorous and demanding middle class. How does it impact the future directions the industry should pursue?
Industrial products CEOs are recognizing the commercial risks and opportunities arising from climate change. This thought leadership piece focuses on the climate change agenda post Copenhagen and the business implications for Transportation & Logistics, Metals, and other industries.
'Executive guide to IFRS’ is a compendium of PwC's topic summaries, which include key information on each of the major accounting topic areas.
PwC has prepared a paper for the World Economic Forum which explores the real and present risks that biodiversity loss and ecosystem degradation pose for business.
PwC looks at the tax, legal and other fiscal policies that 11 global governments and technology-heavy US states are employing to foster innovation.
This PwC publication takes a pragmatic look at the long-term plans and actions that will be required to move the energy transformation ahead. That’s where nuclear power continues to fit in, according to many scientists and policy makers. Nuclear faces challenges, of course, but how they are being met is the subject of this issue of Gridlines.
TEEB is a global study initiated by the G8 that focuses ‘the global economic benefit of biological diversity, the costs of the loss of biodiversity, and the failure to take protective measures versus the costs of effective conservation.
Health systems are beginning to proactively understand and support individuals in managing their own health, rather than just treating them in reaction to an existing health issue. The HealthCast series reports are based on surveys of medical professionals, policy makers, insurers, and others around the world to get a view of the proactive measures being taken to care for the individual.
The most comprehensive survey of its kind, Appetite for change examines attitudes in the international business community towards environmental regulation, legislation and taxes.
What the data reveals offers key finding from PwC's 2011 economic crime survey.
Risk, responsibility & opportunity: The CEO's guide to climate action gathers insights from ten top executives and highlights how innovative companies across all sectors are facing up to climate change.
While there has been some progress, UK companies must set more ambitious GHG emissions reduction targets if they are to meet the UK's Carbon Budgets, according to the 2011 Carbon Disclosure Report.
The World in 2050 emphasises the scale of the challenge posed by global warming, which now seem greater, due in particular to higher economic growth in China and India.
Many companies must prepare financial statements in accordance with International Financial Reporting Standards. As transparency and comparability advance through IFRS, is your company ready?
Companies must follow constantly updated standards by the International Accounting Standards Board (IASB). How can your industry best interpret and implement them?
PwC thought leadership series, The world in 2050 that examines the emerging market growth in Brazil, Russia, India, China, Mexico, Indonesia and Turkey.
On 7 June 2012, PwC will release a report about mobile health (mHealth) with analysis from the Economist Intelligence Unit. This report examines the development of mHealth in ten countries, five developed and five emerging, and the role that various stakeholders — from healthcare payers to physicians and patients — can play in its development.
The rise of state-owned national oil companies (NOCs) is part of the trend toward state capitalism in emerging markets. While NOCs may lack cutting-edge energy production technologies, they have the advantages of low-cost capital from state-controlled banks.
The China Greentech Report 2012, released by the China Greentech Initiative (CGTI), is the third annual update of recent developments in the greentech sector in China. CGTI, founded in 2008, has rapidly grown to become the only Chinese-international collaboration platform of 100+ commercial and policy organizations, focused on identifying, developing and promoting green technology solutions in China.
Quarterly review of tax developments and updates for the global mining industry.
This report discusses accounting topics common to retail and consumer companies. Issues covered range from those related to R&D all the way through to sales to the end customer. Each discussion provides background, accounting guidance, a solution and a comparison between US GAAP and IFRS.
This catalogue lists - by subject and by standard - the articles published in IFRS news from January 2010 to January 2012.
Recognition, presentation, amortisation and impairment of acquired programming rights for broadcast television.
Effects of exposure draft changes to revenue recognition for media companies, covering licences, returns, contract costs, and software and advertising arrangements.
This PwC global study discusses the impact of pay and incentives on senior executives and asks "How do senior executives value their reward packages?"
This PwC IPO Centre publication provides an overview of different financial markets and how they serve the mining sector.
This PwC IPO Centre publication provides an overview of regulatory listing requirements on London, New York and Hong Kong stock exchanges.
This PwC publication provides an annual review of mergers and acquisitions (M&A) activity and key trends within the global automotive industry.
This PwC study provides analysis of European merger and acquisition activity on a quarterly basis in the power utilities and renewable energy industries.
Our cross-functional expertise helps to indentify the key considerations and profound impacts of the Eurozone crisis for companies across all areas, including business model, treasury, procurement, IT, finance, HR, and tax.
The second exposure draft on revenue recognition; New IFRSs applicable for 2012 year-ends; IFRS quiz: test your knowledge of embedded derivatives and hedge accounting.
What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 1Q 2012 edition focuses on investments in the evolving global hospital sector.
PwC recently surveyed executives from leading global and domestic Medtech companies with India operations representing $1.3 billion in revenues in India, or roughly 40% of the $3 billion Indian market. Their responses, combined with in-depth interviews and PwC’s research and experience in the industry, provide insight on how to succeed in India.
This PwC newsletter includes reports on the recent Indian and Singapore Budgets and the implications for multinationals and the local Pharma and Healthcare sectors.
This PwC paper explains the four key reasons telecom companies allocate capital inefficiently. It presents 12 attributes that telecom companies that allocate capital efficiently share and shows how telecoms operators can identify and correct their capex problems.
These PwC papers discuss ways of aligning business and talent management strategy as it relates new employees entering the workplace – the generation known as millennials. These publications look at how their unique characteristics demand an innovative approach to recruitment, retention, management and development.
This illustrative set of condensed interim financial statements reflects IFRSs in issue at 1 March 2012 that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2012. It also appendices with example disclosures for first-time adopters and early adopters of IFRS 9, IFRS 11 and IFRS 13, and a disclosure checklist.
This PwC publication explains why Pillar 2 is the catalyst that will challenge insurers’ risk culture, governance and risk management. But how do you interpret and apply the regulations to create an efficient risk management process?
This webcast presents PwC's view of the IASB's income tax proposals in this webcast, plus our suggestions for alternative approaches and next steps.
Update on key projects; Cannon Street Press ; IFRS 1 amendment ; IFRS quiz:Share-based payments; Contacts
Commodity price volatility has reached unprecedented levels. Learn why commodity risk is a significant issue for organisations and factors to consider.
This publication explores the emerging changes in risk management practices and what this means for internal auditors.
Are you a financier of the forestry industry? Are you aware of key environmental and social risks and issues posed by your clients?
In this business brief, PwC discusses the risks and opportunities associated with global infrastructure investment, and offers insight into optimal project management, governance and assurance.
The fifth volume of the T&L 2030 series is a multi-faceted analysis of talent management in the transportation and logistics industry worldwide. It also contains strategies to help transportation and logistics companies improve their talent management.
Material gains in sustainability: the business case for the construction products sector
This financial services sector analysis of PwC's 2011 Global Economic Crime Survey examines the current fraud landscape, taking a close look at who is committing economic crime, what new types of fraud are emerging and how they can be addressed.
A publication that outlines the IFRS reporting requirements as at 31 March 2012. It highlights the topical issues to consider (including new issues added since previous versions); the standards that apply at this date; and the standards are published but effective at later dates and hence required to be disclosed.
In this PwC article over 1,200 CEOs talked about their global talent management issues - and how HR should react.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC newsletter provides coverage of real estate tax developments in Austria
PwC's 2011 North American wireless industry survey provides an understanding of current and emerging trends in the communications sector and addresses general financial accounting and reporting policies and practices of wireless telecommunications service providers. It will help your business identify and shape changes in the wireless marketplace.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC reference guide helps you manage your financial services transfer pricing issues.
Enterprise risks are becoming more complex, less predictable and more diverse, and Internal Audit’s role is more critical than ever, according to our new global survey of over 1,500 internal audit professionals.
A PwC report on the challenges facing the water industry in light of decreasing water quality and supply – key players, economics and future solutions.
This article, by William Beer, director in PwC's UK Cyber practice, explains why operating securely in the cyber environment is among the most urgent issues for business and government leaders.
International Transfer Pricing 2012, now in its 13th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in over 68 countries worldwide.
Companies everywhere are rethinking risk management in the light of new market realities, according to PwC’s 2011 global risk survey, which also breaks down results by region.
Environmental, social and governance (ESG) issues in the private equity industry are increasingly in the spotlight. But many PE houses are struggling with how to demonstrate the value of their ESG activity.
This study offers key PwC observations of M&A in the mining sector in 2011. In addition to traditional deal tallies and metrics, it also includes a précis of geographic trends, M&A value drivers and a closer look at activity by resource.
A theme to emerge from our survey of the Private Equity industry is the difference in attitude and approach between the US-headquartered PE houses and those in Europe
The fourth meeting in our series focused in particular on the challenges faced in emerging economies, highlighting innovative practices and solutions that are transferable from one healthcare system to the next. Healthcare executives and leaders from around the globe will gather in South Africa for this landmark event.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
The year 2011 was very much a tale of two halves. Although the number of completed IPOs declined when compared to 2010, larger deals returned to the market. The robust and well-diversified pipeline bodes well for the U.S. IPO market in 2012.
How can treasuries focus on ensuring that their contingency plans are up-to-date and that they have considered the potential combination of risk consequences associated with an event such as the break-up of the Eurozone?
Banking and capital markets leaders in the CEO Survey are weighed down by economic and regulatory uncertainty. But they recognise the vital importance of investment in talent, innovation and strategic alliances as they strive to sustain profitability and long-term growth.
Healthcare CEOs are gloomy about the global economy, but they're diversifying and expanding overseas, showing a more positive outlook for their own organisations.
Financial services leaders in the CEO Survey assess the impact of talent constraints on their growth plans and how to overcome them.
How insurance leaders in the CEO Survey are striving to sustain profitability and growth.
Global Green Policy Insights is a bimonthly update on the latest developments in environmental taxes, regulations and other ‘green’ policies around the world.
This PwC Global report focuses on strategies adopted by leaders who have tried to grow profitably in what we call the “Next 4 Billion” or the Global Emerging Middle (GEM).
Global aerospace and defence merger and acquisition value reached a record $43.7 billion supported by 341 deals in 2011. Defence contractors will move into the civil market and there will be more supplier consolidations. Emerging markets continue to develop domestic aerospace industries.
The Project Blue framework considers the rise and interconnectivity of emerging markets and state-directed approaches to economic development. It also examines the impact of new technology, demographics, changing customer behaviour and mounting pressure on the world’s most critical natural resources.
The metals industry could experience a moderate increase in merger and acquisition growth in 2012, but the collapse of aluminum prices, accumulating stock levels, a weak economy and a slowdown in the steel industry could reduce global demand. A tighter Chinese real estate market could also impact deal activity.
Chemicals CEOs in our latest CEO survey are targeting the emerging markets, particularly China and Brazil. And they’re ahead of the game, with a bigger presence in Asia and Latin Americas.
South East Asia’s evolving health systems are using healthcare public-private partnerships (PPPs) to expand capacity and quality of healthcare in emerging markets.
Asset Management CEOs remain positive about the next 12 months despite the economic challenges. They see growth in both existing and emerging markets and are seeking to foster talent in-house. What else did they tell us?
Forest, paper & packaging CEOs in PwC’s CEO Survey are worried about the economy, exchange volatility, energy costs and consumer demand. Find out how they’re changing strategy to cope.
International transfer pricing 2011 provides an interactive map of transfer pricing requirements in 183 countries.
Our latest paper in our Economic Views series looks at the challenges and opportunities in the BRIC (Brazil, Russia, India and China) economies.
Global economic recovery appears not only fragile but also unbalanced, with developing economies still growing but more mature economies, particularly in Europe, flat-lining or facing double-dip recession.
In stark contrast to developments in Europe, the US economy appears to be gathering momentum and 2011 ended with a string of encouraging economic news stories. However it could be severely impacted by the potential unravelling of the Eurozone and the lack of a credible medium-term fiscal plan.
PwC's Banking Banana Skins 2012 ranks bankers views on current risks facing the banking industry. The top three risks ranked are macro-economic risk, credit risk, and liquidity risk.
Download PwC's 15th Annual Global CEO Survey as a PDF or ePub, to gain insight from over 1,250 CEO interviews on growth, risk, talent and innovation strategies in a volatile economy.
PwC's survey of CEOs' views on issues they face today: the global economic outlook, growth, risk, talent and innovation strategies in volatile times.
Global CEOs discuss regulation, corruption, debt issues, natural disasters, and other risks — and their strategies for remaining resilient.
This PwC survey shows that talent management is a top challenge as more CEOs are changing talent strategies as a means for growth.
This PwC survey shows how CEOs from 60 countries are embracing volatility and what it means for the global economic outlook.
This survey asks CEOs from 60 countries how they are innovating on multiple fronts to remain competitive, satisfy customers and grow their business.
In this PwC survey, CEOs from 60 countries share their local strategies for growing their business globally in volatile economic times.
This study explores how to reduce the chances of pre- and post-deal problems. It shows how to avoid doing bad deals, how to successfully complete on good deals, and how to make sure a good deal doesn’t turn bad after the deal trophy is on the shelf.
Explore eight critical questions to help you position your company for long-term growth in your priority markets based on findings from Our 15th Annual Global CEO Survey.
Merger and acquisition activity in renewable power and related clean technology industries.
A review global merger and acquisition activity in the power and utilities industry with a focus on the effects of the Eurozone crisis on economic growth in 2012.
A joint undertaking of the Urban Land Institute and PwC, the Emerging Trends in Real Estate® series provides an outlook on real estate investment and development trends, real estate finance and capital markets, trends by property sector and metropolitan area, and other real estate issues around the globe.
Hourglass issue 24: putting HR at the centre of your people strategy. We look at the current hot issues in human resources.
Black swans turn grey is a thought provoking paper looking at how the landscape of risk is changing from a past environment where boards believed their organisations could manage and control risks to the present where established risk approaches and thinking are being repeatedly outpaced.
As Asia Pacific economies continue their rapid growth and become more deeply integrated, multinational companies are changing how their expanding in the region for the long-haul--from setting up regional hubs and distribution networks, to developing local talent, to building brand loyalty amongst the region's rapidly growing number of middle class consumers.
View insights from approximately 3,000 banking customers in nine different markets to understand customers' needs, attitudes and behaviours to digital media.
This PwC article discusses the growth of renewable energy in the Middle East and the ways in which it could transform the energy supply and business development opportunities open to national oil companies (NOCs).
From the SEC’s new rules on whistle blowing and supply chain disclosures, to the move from US GAAP to IFRS, is your company prepared for the changes? In this report, each issue is looked at in depth, offering you the insights and perspectives that will help you develop the strategy your company needs.
What are the online shopping habits of consumers around the world? How can retailers adapt their operating models to keep pace with the demands of cross-border, multichannel consumers, and what are the complex tax issues they need to consider? Our consumer survey reveals some interesting findings.
PwC surveyed over 4,000 millennials to learn what they value most in their career. What’s clear is that the way our global workforce is sourced, organised, and managed is headed for radical change.
Explore the five data stories in our survey: individual compromise; what make an organisation attractive; shared values; international mobility and advancement; and work schedule.
In this issue: Predicting risk in an uncertain world; Getting to grips with cyber threats; From compliance to competitive edge; A new direction for the IASB?; Auditor reporting: Is it relevant?
This PwC report provides global and regional revenue forecasts over the next five years with projections in four key segments: gate revenues, sports sponsorship, media rights and merchandising.
With a growing population, increasing GDP levels and improving lifestyles, renewable and non-renewable resources—energy, water, land, minerals—are in ever higher demand. In this report, we found that the supply of many minerals and metals is struggling to keep up with rapid increases in consumption, resulting in price hikes and delivery delays. For a manufacturing organisation with a global supply chain, this could spell trouble. Explore how this scarcity will impact seven key manufacturing industries around the world.
Is the focus of capital markets finance moving eastward? Will emerging market exchanges have the sophistication and infrastructure to challenge incumbent exchanges in the West? What are the drivers behind the change in capital market dynamics? These are some of the questions we asked in our survey of senior managers from companies across the globe. Their responses paint a very clear picture of the challenges facing incumbent markets in the coming two decades. Download out report to find out more.
This PwC quarterly journal for communications executives showcases some of the best global practices and leading-edge thinking regarding management and financial issues in the communications industry.
PwC’s second annual point-of-view study reviews current and future trends and revenue growth in the global casino gaming industry and the online gaming sector over the next five years, which is increasingly global while acknowledging local gaming habits and regulation.
Diagnostics 2011 outlines M&A deal activity during the past two years and the factors driving it, the development of new prospects for early detection testing and a review of significant events for the development of personalised medicine. The report highlights how multi-billion dollar IVD (in vitro diagnostics) deals in the first seven months of 2011 more than tripled M&A deal value from 2010 to over $15 billion.
This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
The telecommunications market is on a great growth trajectory - especially regarding the potential for services that go beyond basic voice and text offerings -- but major transformational challenges also face the industry. In this report, we address some of these challenges and identify the opportunities to seize.
This annual report by PwC forecasts the outlook for M&A activity in the global technology sector in 2010 and reviews the challenges the sector faced during 2009.
There is much that is wrong with executive pay in the UK. We believe that to get executive pay right, we need to understand how it can drive human behaviour. Our Psychology of incentives study, in conjunction with the London School of Economics, offers insights to understanding this important issue.
Monetary expansion through a liquidity injection from the European Central Bank, orderly defaults for the most indebted countries, Greek exit and a new currency bloc have been outlined as four potential outcomes of the Eurozone crisis in 2012, in a PwC report launched today, "What next for the Eurozone - Possible scenarios for 2012". The report analyses each of these scenarios and outlines the outcomes of each in terms of the potential Eurozone inflation and GDP impact over the medium term.
This publication on corporate reporting includes a case study on Puma’s ground-breaking approach to costing its use of different kinds of capital and how it led to a radically different approach to sustainability reporting.
PwC's monthly bulletin gives you updates from across the UK financial industry on regulation, accounting and audit.
Defense leaders recognise that to weather today's increasingly complex threat environment, defense organisations must be smart, fast, adaptive, collaborative, and accountable. Here we offer their perspectives on the obstacles, enablers and building blocks to an agile defense organisation.
Global Cyber Security industry merger and acquisition activity totalled $22 billion over the past 3 years. The market is attracting investment from IT companies, defence contractors, technology businesses, professional services firms, telecommunications firms and financial investors. An increasing awareness of cyber security risks across all organisations presents business opportunities and will drive future merger & acquisition activity.
PwC's Global economic crime survey examines the causes and effects of fraud worldwide, focusing on the growing threat of cybercrime.
China continues to lead the world in semiconductor consumption with a compound annual growth rate of 24.8% since 2000, due to the transfer of worldwide electronic equipment production to China and the increased semiconductor content in products. This report on the Chinese semiconductor industry combines statistics and executive interviews to analyze the semiconductor industry in China, including geographical and product category demand and shifts in the semiconductor value chain.
A webcast to discuss issues prior to the Durban Climate Change Summit and to talk about the findings from the Low Carbon Economy Index.
What makes cities thrive? This year's report covers 26 cities in-depth and examines issues and insights from urban thinkers and influencers. Choose any combination of 26 cities and 66 key variables and compare the rankings that interest you.
Technology Forecast is our quarterly journal that provides forward-looking perspectives and points of view that can help you understand, anticipate, and deliver the competitive advantage to be gained from new and emerging technologies.
Corporate development, human resources, and communications leaders discussed how to better integrate and engage human capital on the heels of a deal at a recent roundtable. What are the most compelling strategies that emerged?
From the education of global talent pools, to national immigration policies, regulation and international intellectual property protections, the public policy issues on the new innovation landscape are abundant and complex.
Companies in advanced economies face a new competitive challenge: aggressive, cash-rich firms from emerging economies that are now able to invest heavily in technology and innovation. Companies in both markets are rethinking how they can organize, connect and collaborate to encourage innovation.
This PwC reports takes a close look at airlines’ corporate sustainability reporting on social, environmental, financial, corporate governance and other factors
This PwC explains why many developed market financial services groups are looking to emerging markets for growth and ever-stronger emerging market-based firms are seeking to strengthen their global footprint.
How enterprises are planning for and adopting cloud computing as a replacement for traditional data center infrastructure - or how these plans might affect traditional IT outsourcing service providers - is unknown. Will there be a complete shift to public cloud offerings, a transition to private clouds, or a combination of both?
In this report, we identify the essential success factors for the execution of a city’s strategy. Explore the survey data using our interactive tool.
How are G20 economies progressing in reducing their carbon emissions levels and how far must they go to meet 2050 targets?
Our Paying taxes series compares tax systems around the world, assesses compliance burden, and examines the impact of VAT compliance on a business.
We recently held a webcast looking at developments in climate policy and exploring what to expect from the Durban climate change summit, held recently in South Africa. The webcast also explores findings from our Low Carbon Economy Index 2011 report.
Why the anti-corruption regulatory movement is now one of the most formidable compliance challenges confronting the private sector, and what you need to know about it.
We analysed the historic performance of 51 countries over 30 years to see whether there was a material economic impact on the country which set up a Sovereign Wealth Fund. Overall we found it's beneficial to the country which sets it up. And the recent clamour by countries to start new Funds may indeed be justified.
The 2011 APEC CEO Summit provided opportunities for dialogue between business and government on key trends and issues of significance to APEC member countries, and beyond. Our report summarizes a survey of CEO's from the region.
Cross-border assignments are showing no signs of a slowdown. Since even well-planned assignments cost more than an assignee’s salary, effective and strategic planning—from tax considerations to how an assignment is structured—is more important than ever.
Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against .
This PwC study examines the GHG Protocol, which launched new standards that allow companies to measure and manage more carbon emissions - the Corporate Value Chain (Scope 3) and Product Life Cycle standards.
The global trade and shipping industry was not immune to the economic downturn, but showed improvement in 2010. What challenges still lie ahead? Here, we take a look at some key performance indicators to get an answer.
The VAT exemption which applies to European banks does not lead to a tax advantage for the banking sector. This latest report concludes that if bank services were subject to VAT in place of the current exemption system, it would not lead to any significant increase in EU VAT revenues.
This paper looks at why business information and reporting is under fire from companies, investors, government and regulators alike ― and why it's falling short, what’s driving change, where insight is missing and how companies can take action.
Press coverage of PwC’s Global Annual Review 2011, including cuttings from The Times, Straights Times, and The Daily Telegraph.
Those looking to become a part of the renewed vigor in the IPO market may be unprepared for the public scrutiny they are likely to encounter. Mounting interest in companies' nonfinancial disclosures, such as sustainability and corporate responsibility, leads to a simple question: Is your company prepared?
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
This PwC Financial Services M&A in Asia report highlights the overview and outlook for M&A activity in the region. Explore the data for in-depth findings and download country-specific reports for the areas of most interest to you.
PwC's report outlines factors shaping new global industry clusters and where the new centres of activity are likely to develop.
For the first time, a majority of S&P 500 responding companies report they are now integrating climate change into their core business strategy, according to the 2011 Carbon Disclosure Report.
How are companies the world over responding to climate change and disclosing their carbon output? Get a complete picture of what the world's largest companies across the Global 500, FTSE 350 and S&P500 are doing.
Explore the rich trove of global cross-sector data uncovered by PwC in the Carbon Disclosure Project 2011 survey, customised to your needs.
Respondents to the 2012 Global State of Information Security Survey® say two crucial drivers of information security effectiveness are having a sound strategy in place and proactively executing it. What other issues did the survey reveal?
While companies have a more positive view of compensation levels in the short term, the slow nature of the economic recovery and unprecedented scrutiny of executive pay has given rise to performance-based equity as the chosen compensation vehicle.
Government policies play a key role in lowering or raising the tax compliance burden for business. What do tax experts from 183 economies say about the issue?
Africa has some of the world’s fastest-growing economies and offers the highest risk-adjusted returns on foreign direct investment among emerging economies. To succeed, investors must look beyond dazzling returns and one-off projects, and sign on as participating partners in Africa's long-term growth and development.
This edition looks at ways in which HR can help educate employees of the dangers of lax mobile security. It also examines lawyers who are now heading HR functions; and addresses how we can protect ourselves from phone-hacking scandals like the recent one in the UK.
What are the six seismic shifts that are transforming the global playing field in the digital economy that CEOs must address? Here we delve into them and outlines how they'll affect companies in all industries.
CEOs today are focusing on fast-growing emerging markets as major engines of growth. But success in unfamiliar markets requires more deliberate alignment of risk monitoring with strategic planning and operational execution. How prepared is your organisation to grow away from home?
PwC provides perspectives on the recent trends affecting M&A activity within the global stock exchange sector, focusing on potential future developments within the emerging markets.
PwC is at the forefront of an initiative to promote a new growth model in Spain, one of the key pillars of which is the transformation to a low-carbon economy. Pedro Larrea and Mari Luz Castilla, partner and director at PwC, had the opportunity to speak first-hand with Christiana Figueres, the global climate change chief.
Two years after the global crisis, the US is still spluttering along, the eurozone faces a sovereign debt crisis, and Japan has lapsed back into recession after a devastating natural disaster. What are the key opportunities for and threats to getting back on track?
This PwC paper explores some of the accounting complexities related to joint ventures which can arise for media companies both under existing IFRS and in the future.
Human capital is central to the organization's corporate value. PwC's Saratoga US human capital effectiveness report looks at the major factors surrounding this, such as the quality of hire, workforce productivity, turnover, costs and the economy's impact on HR.
Post 3.11 Japan: Global Community’s Perspective.
Companies want to retain star performers and talent - but it's important to also focus on the pivotal roles that can improve retention and create (or destroy) value. What are organisations doing to engage pivotal talent and ultimately stay ahead?
A PwC-sponsored YouGovStone survey that explores attitudes among Audit Committee Chairs and Chief Financial Officers (CFOs) to audit quality and potential reforms.
CEOs recognize big opportunities to meet rising expectations for environmental and corporate responsibility practices. They see environmentally friendly products and services as one component of long-term growth.
In March 2010 we released a report proposing a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing?
The digital economy is transforming all industries. How will this affect companies, and what should CEOs be doing to ensure their firms remain competitive?
This PwC report provides projections of the long-term trends of the banking sector based on the underlying macro-economic trends, from now until 2050 for the world’s leading economies.
In this issue: Investors want better M&A disclosures; Reporting must evolve, not fail; Confident about your crisis response?; IASB regime change; Internal audit: Rising to the challenge?
Cloud computing can help businesses meet demands for greater agility as its solutions have the potential to accelerate innovation and time-to-market, enhance customer engagement, and improve connections across the network of suppliers, time zones, and cultures.
Driven by necessity, technology, and cultural norms, the workforce taking shape today, while divergent in many ways, shares an undeniable and natural affinity for flexibility, fresh perspectives, individuality, and innovation. How can employers navigate these complex dynamics to spur growth and retain pivotal talent?
What progress has been made in achieving 100% renewable electricity in Europe and North Africa?
According to the CEOs we surveyed, Innovation is high on the agenda for 2011 in virtually all industries. The accelerating pace of change is a major reason why CEOs polled for PwC’s 14th Annual Global CEO Survey believe innovation is now as important to growing their businesses as expanding in existing markets.
This PwC survey provides a check-up on some of the major determining factors contributing to the success of EVs in the near-, mid-, and long-term.
Last year we proposed a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing? Our new report assesses the progress and examines five areas considered critical for moving forward: political leadership; market structure; investment climate; planning and permitting; and technological progress.
Providing adequate transportation, utilities, clean water, and sanitation for thousands of athletes and millions of spectators at a mega-event like the FIFA World CupTM or the Olympics is no mean task. But what becomes of that supporting infrastructure after the athletes and spectators have gone home?
Executive remuneration is an issue likely to pique the interest of the public for a long time. This briefing looks at compensation regulatory changes, how to align risk management with reward, changes to incentive, and how best practices in the US compare to those in the UK.
What trends are contributing to China's rapid rise as a global greentech leader and what solutions are supporting it? This report analyses recent developments and examines existing and emerging opportunities in six key sectors: cleaner conventional energy, renewable energy, electric power infrastructure, green building, cleaner transportation, and clean water.
The Mobile VAS market has huge potential in India, but there are issues holding it back. This report examines those issues and the direction needed to realise future success for the industry.
What is the rationale behind the trends and key individual deals in the renewable energy sector? Why is energy efficiency increasingly important and what are some of the critical issues for companies engaging in deal activity within the sector?
John Hitchins, Global accounting consulting services leader, discusses issues relating to IFRS implementation in his blog.
Cloud services providers in Germany reveal how they're meeting current demand and what their most significant risks and opportunities are for cloud computing.
PwC's Investor View provides timely anaysis of corporate reproting issues such as disclosures relating to cash flow, mergers and acquisitions, pensions, and income tax; investors and the investment community; financial statements and narrative reporting; accounting policies, corporate and annual reports, and IFRS transition; IASB, annual reports: non-GAAP measures: business funding and capital sourcing; and debt reconciliation, etc.
Rethinking government: doing things differently.
The Sustainability Yearbook 2011, offers you an overview of the results of SAM's 12th annual assessment of corporate sustainability practices, which provides the basis for the Dow Jones Sustainability Indexes.
PwC has been one of the key corporate sponsors of the 'Vision 2050' project of the WBCSD. This short illustrative analysis aims to put an order of magnitude on the additional business opportunities that might arise in key sectors if the vision of a more sustainable future in 2050 is realised.
Insurance Banana Skins is piece of research conducted by the Centre for the Study of Financial Innovation (CSFI), an independent think tank, that is sponsored by PwC. It's a survey of insurers and seeks out their views on current risk and future trends.
Welcome to the fourth-quarter 2010 edition of Intersections, PwC’s quarterly analysis of mergers and acquisitions (M&A) in the global transportation and logistics industry.
PwC is the only professional services firm making a significant technical contribution to the UN's major study on TEEB report for business — a global study, initiated by the G8 and five major developing economies, focusing on ‘the global economic benefit of biological diversity'.
The Indian information technology (IT) / IT enabled Services (ITeS) industry has played a major role in putting India on the global map. India’s fundamental advantages—abundant talent and cost—are key to advancing the industry's success going forward. What are the other factors lending to success - and what are the challenges that might serve as obstacles to this success?
Gender and Gen Y: Insights into Global Diversity in China
PwC’s 15th Annual Global CEO Survey confirms that CEOs in the Communications industry are slightly less optimistic than their peers in other sectors in their assessment of the global economic outlook. However, while they may be slightly less optimistic about the prospects for the global economy, they are more confident than their peers in other industries about the likely fortunes of their own businesses in the 12 months ahead. Fifty percent of all Communications industry CEOs are very optimistic about achieving increased revenues in 2012.
Key findings from Metals CEOs in PwC's CEO Survey show the economy, energy and raw materials are key worries, overshadowing talent concerns. Process innovation, risk management help them cope.
PwC's CEO Survey reveals that tech CEOs are confident that innovation and growing emerging markets will bring success and that having local talent in place is critical.
Transportation & logistics execs concerned about talent, improving efficiency, gearing up for M&A despite economic worries, PwC's CEO Survey shows.
Growth in China fueling the automotive sector despite volatility in the euro zone, PwC's CEO Survey shows. Talent issues, risk resilience are top concerns.
R&C CEOs are focused on growth. PwC's CEO Survey shows they're changing strategies in response to evolving consumer needs and keeping a tight rein on costs and risks.
"Taking responsibility: Government and the Global CEO‟ in which PwC assesses the changing relationship between government and business.
Key findings from Entertainment & Media CEOs surveyed in PwC’s 15th Annual Global CEO Survey highlight the three critical factors influencing media companies’ future growth.
Pharma and life sciences CEOs are gloomy about the state of the global economy but much more positive about their own prospects for growth.
Industrial manufacturing CEOs are positive despite worries over the economy, raw materials, PwC's CEO Survey shows. Innovation is helping drive growth.
PwC has produced this paper in collaboration with the World Economic Forum’s Young Global Leaders to spark dialogue on workforce issues common to governments worldwide. We hope it will initiate a conversation on how governments can maintain their competitiveness in the war for talent, how private sector leaders can (and should) assist their public sector peers, and how aspiring leaders can prepare themselves for public service.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
PwC and EcoVadis in collaboration with the INSEAD Social Innovation Center have launched in December 2010 a study on the value of sustainable procurement practices.
This report looks at how private institutions are integrating climate change issues in the context of research, asset management, retail banking, insurance and reinsurance, corporate banking, investment banking, and project finance.
This book outlines actions banks should be taking in response to Basel III, and examines the related reforms and parallel developments in accounting rules, taxation, strategy, supervision and the economy.
In March 2006 we produced a report setting out projections for potential growth in GDP in 17 leading economies over the period to 2050
This booklet sets out how PwC has played and continues to play a key role in helping governments, business and society make the transition to renewable solar energy options.
As cleantech matures into one of the largest global industries and the U.S. and China deploy ambitious cleantech build-outs, opportunities for alliances and cross-border collaboration are emerging in cleantech sector 'sweet spots', including utility-scale wind and solar generation, water technologies, electric transportation and smart grid infrastructures.
Cabinet de services financiers, de conseil et expertise technique, PwC vous accompagne dans l’audit et la certification des comptes de votre entreprise.
The software industry is in the midst of significant change as new technologies (cloud and mobile) and customer behaviours emerge. Here, PwC presents not just the leading software companies from key markets around the world but, more importantly, insights into where the industry is going in the next five years shared by executives from companies such as Adobe, Dessault, Sage, SAP, and Wipro.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
This study aims to help senior procurement managers provide strong arguments for building a business case on the value of sustainable procurement with top management and the CEO.
This report, prepared by PwC on behalf of The Climate Group, looks at how adopting institutions are fulfilling their commitments to the Climate Principles.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
Offshore windpower generation is growing and has potential to meet future energy needs, but technical, financial and logistical challenges must addressed for this energy option to become a source of large-scale power generation. Offshore windpower generation must attain efficiencies and achieve cost levels that are competitive with onshore energy generation sources.
The Forest Products Association of Canada (FPAC) and PwC developed this white paper to provide information about LCA and to be a reference for those interested in learning how LCA can be applied in the forest products industry. This white paper is intended for those new to LCA, as well as those who are already familiar with the concept.
There is a major phenomenon in the Chinese healthcare marketplace: the explosion of a vigorous and demanding middle class. How does it impact the future directions the industry should pursue?
Industrial products CEOs are recognizing the commercial risks and opportunities arising from climate change. This thought leadership piece focuses on the climate change agenda post Copenhagen and the business implications for Transportation & Logistics, Metals, and other industries.
'Executive guide to IFRS’ is a compendium of PwC's topic summaries, which include key information on each of the major accounting topic areas.
PwC has prepared a paper for the World Economic Forum which explores the real and present risks that biodiversity loss and ecosystem degradation pose for business.
PwC looks at the tax, legal and other fiscal policies that 11 global governments and technology-heavy US states are employing to foster innovation.
This PwC publication takes a pragmatic look at the long-term plans and actions that will be required to move the energy transformation ahead. That’s where nuclear power continues to fit in, according to many scientists and policy makers. Nuclear faces challenges, of course, but how they are being met is the subject of this issue of Gridlines.
TEEB is a global study initiated by the G8 that focuses ‘the global economic benefit of biological diversity, the costs of the loss of biodiversity, and the failure to take protective measures versus the costs of effective conservation.
Health systems are beginning to proactively understand and support individuals in managing their own health, rather than just treating them in reaction to an existing health issue. The HealthCast series reports are based on surveys of medical professionals, policy makers, insurers, and others around the world to get a view of the proactive measures being taken to care for the individual.
The most comprehensive survey of its kind, Appetite for change examines attitudes in the international business community towards environmental regulation, legislation and taxes.
What the data reveals offers key finding from PwC's 2011 economic crime survey.
Risk, responsibility & opportunity: The CEO's guide to climate action gathers insights from ten top executives and highlights how innovative companies across all sectors are facing up to climate change.
While there has been some progress, UK companies must set more ambitious GHG emissions reduction targets if they are to meet the UK's Carbon Budgets, according to the 2011 Carbon Disclosure Report.
The World in 2050 emphasises the scale of the challenge posed by global warming, which now seem greater, due in particular to higher economic growth in China and India.
Many companies must prepare financial statements in accordance with International Financial Reporting Standards. As transparency and comparability advance through IFRS, is your company ready?
Companies must follow constantly updated standards by the International Accounting Standards Board (IASB). How can your industry best interpret and implement them?
PwC thought leadership series, The world in 2050 that examines the emerging market growth in Brazil, Russia, India, China, Mexico, Indonesia and Turkey.
On 7 June 2012, PwC will release a report about mobile health (mHealth) with analysis from the Economist Intelligence Unit. This report examines the development of mHealth in ten countries, five developed and five emerging, and the role that various stakeholders — from healthcare payers to physicians and patients — can play in its development.
The rise of state-owned national oil companies (NOCs) is part of the trend toward state capitalism in emerging markets. While NOCs may lack cutting-edge energy production technologies, they have the advantages of low-cost capital from state-controlled banks.
The China Greentech Report 2012, released by the China Greentech Initiative (CGTI), is the third annual update of recent developments in the greentech sector in China. CGTI, founded in 2008, has rapidly grown to become the only Chinese-international collaboration platform of 100+ commercial and policy organizations, focused on identifying, developing and promoting green technology solutions in China.
Quarterly review of tax developments and updates for the global mining industry.
This report discusses accounting topics common to retail and consumer companies. Issues covered range from those related to R&D all the way through to sales to the end customer. Each discussion provides background, accounting guidance, a solution and a comparison between US GAAP and IFRS.
This catalogue lists - by subject and by standard - the articles published in IFRS news from January 2010 to January 2012.
Recognition, presentation, amortisation and impairment of acquired programming rights for broadcast television.
Effects of exposure draft changes to revenue recognition for media companies, covering licences, returns, contract costs, and software and advertising arrangements.
This PwC global study discusses the impact of pay and incentives on senior executives and asks "How do senior executives value their reward packages?"
This PwC IPO Centre publication provides an overview of different financial markets and how they serve the mining sector.
This PwC IPO Centre publication provides an overview of regulatory listing requirements on London, New York and Hong Kong stock exchanges.
This PwC publication provides an annual review of mergers and acquisitions (M&A) activity and key trends within the global automotive industry.
This PwC study provides analysis of European merger and acquisition activity on a quarterly basis in the power utilities and renewable energy industries.
Our cross-functional expertise helps to indentify the key considerations and profound impacts of the Eurozone crisis for companies across all areas, including business model, treasury, procurement, IT, finance, HR, and tax.
The second exposure draft on revenue recognition; New IFRSs applicable for 2012 year-ends; IFRS quiz: test your knowledge of embedded derivatives and hedge accounting.
What are the recent investment trends and opportunities in global healthcare markets and what regions are likely to draw future merger and acquisition activity? Our 1Q 2012 edition focuses on investments in the evolving global hospital sector.
PwC recently surveyed executives from leading global and domestic Medtech companies with India operations representing $1.3 billion in revenues in India, or roughly 40% of the $3 billion Indian market. Their responses, combined with in-depth interviews and PwC’s research and experience in the industry, provide insight on how to succeed in India.
This PwC newsletter includes reports on the recent Indian and Singapore Budgets and the implications for multinationals and the local Pharma and Healthcare sectors.
This PwC paper explains the four key reasons telecom companies allocate capital inefficiently. It presents 12 attributes that telecom companies that allocate capital efficiently share and shows how telecoms operators can identify and correct their capex problems.
These PwC papers discuss ways of aligning business and talent management strategy as it relates new employees entering the workplace – the generation known as millennials. These publications look at how their unique characteristics demand an innovative approach to recruitment, retention, management and development.
This illustrative set of condensed interim financial statements reflects IFRSs in issue at 1 March 2012 that are required to be applied by an existing preparer of IFRS financial statements with an annual period beginning on or after 1 January 2012. It also appendices with example disclosures for first-time adopters and early adopters of IFRS 9, IFRS 11 and IFRS 13, and a disclosure checklist.
This PwC publication explains why Pillar 2 is the catalyst that will challenge insurers’ risk culture, governance and risk management. But how do you interpret and apply the regulations to create an efficient risk management process?
This webcast presents PwC's view of the IASB's income tax proposals in this webcast, plus our suggestions for alternative approaches and next steps.
Update on key projects; Cannon Street Press ; IFRS 1 amendment ; IFRS quiz:Share-based payments; Contacts
Commodity price volatility has reached unprecedented levels. Learn why commodity risk is a significant issue for organisations and factors to consider.
This publication explores the emerging changes in risk management practices and what this means for internal auditors.
Are you a financier of the forestry industry? Are you aware of key environmental and social risks and issues posed by your clients?
In this business brief, PwC discusses the risks and opportunities associated with global infrastructure investment, and offers insight into optimal project management, governance and assurance.
The fifth volume of the T&L 2030 series is a multi-faceted analysis of talent management in the transportation and logistics industry worldwide. It also contains strategies to help transportation and logistics companies improve their talent management.
Material gains in sustainability: the business case for the construction products sector
This financial services sector analysis of PwC's 2011 Global Economic Crime Survey examines the current fraud landscape, taking a close look at who is committing economic crime, what new types of fraud are emerging and how they can be addressed.
A publication that outlines the IFRS reporting requirements as at 31 March 2012. It highlights the topical issues to consider (including new issues added since previous versions); the standards that apply at this date; and the standards are published but effective at later dates and hence required to be disclosed.
In this PwC article over 1,200 CEOs talked about their global talent management issues - and how HR should react.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC newsletter provides coverage of real estate tax developments in Austria
PwC's 2011 North American wireless industry survey provides an understanding of current and emerging trends in the communications sector and addresses general financial accounting and reporting policies and practices of wireless telecommunications service providers. It will help your business identify and shape changes in the wireless marketplace.
This PwC newsletter provides coverage of real estate tax developments in Germany.
This PwC reference guide helps you manage your financial services transfer pricing issues.
Enterprise risks are becoming more complex, less predictable and more diverse, and Internal Audit’s role is more critical than ever, according to our new global survey of over 1,500 internal audit professionals.
A PwC report on the challenges facing the water industry in light of decreasing water quality and supply – key players, economics and future solutions.
This article, by William Beer, director in PwC's UK Cyber practice, explains why operating securely in the cyber environment is among the most urgent issues for business and government leaders.
International Transfer Pricing 2012, now in its 13th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in over 68 countries worldwide.
Companies everywhere are rethinking risk management in the light of new market realities, according to PwC’s 2011 global risk survey, which also breaks down results by region.
Environmental, social and governance (ESG) issues in the private equity industry are increasingly in the spotlight. But many PE houses are struggling with how to demonstrate the value of their ESG activity.
This study offers key PwC observations of M&A in the mining sector in 2011. In addition to traditional deal tallies and metrics, it also includes a précis of geographic trends, M&A value drivers and a closer look at activity by resource.
A theme to emerge from our survey of the Private Equity industry is the difference in attitude and approach between the US-headquartered PE houses and those in Europe
The fourth meeting in our series focused in particular on the challenges faced in emerging economies, highlighting innovative practices and solutions that are transferable from one healthcare system to the next. Healthcare executives and leaders from around the globe will gather in South Africa for this landmark event.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
The year 2011 was very much a tale of two halves. Although the number of completed IPOs declined when compared to 2010, larger deals returned to the market. The robust and well-diversified pipeline bodes well for the U.S. IPO market in 2012.
How can treasuries focus on ensuring that their contingency plans are up-to-date and that they have considered the potential combination of risk consequences associated with an event such as the break-up of the Eurozone?
Banking and capital markets leaders in the CEO Survey are weighed down by economic and regulatory uncertainty. But they recognise the vital importance of investment in talent, innovation and strategic alliances as they strive to sustain profitability and long-term growth.
Healthcare CEOs are gloomy about the global economy, but they're diversifying and expanding overseas, showing a more positive outlook for their own organisations.
Financial services leaders in the CEO Survey assess the impact of talent constraints on their growth plans and how to overcome them.
How insurance leaders in the CEO Survey are striving to sustain profitability and growth.
Global Green Policy Insights is a bimonthly update on the latest developments in environmental taxes, regulations and other ‘green’ policies around the world.
This PwC Global report focuses on strategies adopted by leaders who have tried to grow profitably in what we call the “Next 4 Billion” or the Global Emerging Middle (GEM).
Global aerospace and defence merger and acquisition value reached a record $43.7 billion supported by 341 deals in 2011. Defence contractors will move into the civil market and there will be more supplier consolidations. Emerging markets continue to develop domestic aerospace industries.
The Project Blue framework considers the rise and interconnectivity of emerging markets and state-directed approaches to economic development. It also examines the impact of new technology, demographics, changing customer behaviour and mounting pressure on the world’s most critical natural resources.
The metals industry could experience a moderate increase in merger and acquisition growth in 2012, but the collapse of aluminum prices, accumulating stock levels, a weak economy and a slowdown in the steel industry could reduce global demand. A tighter Chinese real estate market could also impact deal activity.
Chemicals CEOs in our latest CEO survey are targeting the emerging markets, particularly China and Brazil. And they’re ahead of the game, with a bigger presence in Asia and Latin Americas.
South East Asia’s evolving health systems are using healthcare public-private partnerships (PPPs) to expand capacity and quality of healthcare in emerging markets.
Asset Management CEOs remain positive about the next 12 months despite the economic challenges. They see growth in both existing and emerging markets and are seeking to foster talent in-house. What else did they tell us?
Forest, paper & packaging CEOs in PwC’s CEO Survey are worried about the economy, exchange volatility, energy costs and consumer demand. Find out how they’re changing strategy to cope.
International transfer pricing 2011 provides an interactive map of transfer pricing requirements in 183 countries.
Our latest paper in our Economic Views series looks at the challenges and opportunities in the BRIC (Brazil, Russia, India and China) economies.
Global economic recovery appears not only fragile but also unbalanced, with developing economies still growing but more mature economies, particularly in Europe, flat-lining or facing double-dip recession.
In stark contrast to developments in Europe, the US economy appears to be gathering momentum and 2011 ended with a string of encouraging economic news stories. However it could be severely impacted by the potential unravelling of the Eurozone and the lack of a credible medium-term fiscal plan.
PwC's Banking Banana Skins 2012 ranks bankers views on current risks facing the banking industry. The top three risks ranked are macro-economic risk, credit risk, and liquidity risk.
Download PwC's 15th Annual Global CEO Survey as a PDF or ePub, to gain insight from over 1,250 CEO interviews on growth, risk, talent and innovation strategies in a volatile economy.
PwC's survey of CEOs' views on issues they face today: the global economic outlook, growth, risk, talent and innovation strategies in volatile times.
Global CEOs discuss regulation, corruption, debt issues, natural disasters, and other risks — and their strategies for remaining resilient.
This PwC survey shows that talent management is a top challenge as more CEOs are changing talent strategies as a means for growth.
This PwC survey shows how CEOs from 60 countries are embracing volatility and what it means for the global economic outlook.
This survey asks CEOs from 60 countries how they are innovating on multiple fronts to remain competitive, satisfy customers and grow their business.
In this PwC survey, CEOs from 60 countries share their local strategies for growing their business globally in volatile economic times.
This study explores how to reduce the chances of pre- and post-deal problems. It shows how to avoid doing bad deals, how to successfully complete on good deals, and how to make sure a good deal doesn’t turn bad after the deal trophy is on the shelf.
Explore eight critical questions to help you position your company for long-term growth in your priority markets based on findings from Our 15th Annual Global CEO Survey.
Merger and acquisition activity in renewable power and related clean technology industries.
A review global merger and acquisition activity in the power and utilities industry with a focus on the effects of the Eurozone crisis on economic growth in 2012.
A joint undertaking of the Urban Land Institute and PwC, the Emerging Trends in Real Estate® series provides an outlook on real estate investment and development trends, real estate finance and capital markets, trends by property sector and metropolitan area, and other real estate issues around the globe.
Hourglass issue 24: putting HR at the centre of your people strategy. We look at the current hot issues in human resources.
Black swans turn grey is a thought provoking paper looking at how the landscape of risk is changing from a past environment where boards believed their organisations could manage and control risks to the present where established risk approaches and thinking are being repeatedly outpaced.
As Asia Pacific economies continue their rapid growth and become more deeply integrated, multinational companies are changing how their expanding in the region for the long-haul--from setting up regional hubs and distribution networks, to developing local talent, to building brand loyalty amongst the region's rapidly growing number of middle class consumers.
View insights from approximately 3,000 banking customers in nine different markets to understand customers' needs, attitudes and behaviours to digital media.
This PwC article discusses the growth of renewable energy in the Middle East and the ways in which it could transform the energy supply and business development opportunities open to national oil companies (NOCs).
From the SEC’s new rules on whistle blowing and supply chain disclosures, to the move from US GAAP to IFRS, is your company prepared for the changes? In this report, each issue is looked at in depth, offering you the insights and perspectives that will help you develop the strategy your company needs.
What are the online shopping habits of consumers around the world? How can retailers adapt their operating models to keep pace with the demands of cross-border, multichannel consumers, and what are the complex tax issues they need to consider? Our consumer survey reveals some interesting findings.
PwC surveyed over 4,000 millennials to learn what they value most in their career. What’s clear is that the way our global workforce is sourced, organised, and managed is headed for radical change.
Explore the five data stories in our survey: individual compromise; what make an organisation attractive; shared values; international mobility and advancement; and work schedule.
In this issue: Predicting risk in an uncertain world; Getting to grips with cyber threats; From compliance to competitive edge; A new direction for the IASB?; Auditor reporting: Is it relevant?
This PwC report provides global and regional revenue forecasts over the next five years with projections in four key segments: gate revenues, sports sponsorship, media rights and merchandising.
With a growing population, increasing GDP levels and improving lifestyles, renewable and non-renewable resources—energy, water, land, minerals—are in ever higher demand. In this report, we found that the supply of many minerals and metals is struggling to keep up with rapid increases in consumption, resulting in price hikes and delivery delays. For a manufacturing organisation with a global supply chain, this could spell trouble. Explore how this scarcity will impact seven key manufacturing industries around the world.
Is the focus of capital markets finance moving eastward? Will emerging market exchanges have the sophistication and infrastructure to challenge incumbent exchanges in the West? What are the drivers behind the change in capital market dynamics? These are some of the questions we asked in our survey of senior managers from companies across the globe. Their responses paint a very clear picture of the challenges facing incumbent markets in the coming two decades. Download out report to find out more.
This PwC quarterly journal for communications executives showcases some of the best global practices and leading-edge thinking regarding management and financial issues in the communications industry.
PwC’s second annual point-of-view study reviews current and future trends and revenue growth in the global casino gaming industry and the online gaming sector over the next five years, which is increasingly global while acknowledging local gaming habits and regulation.
Diagnostics 2011 outlines M&A deal activity during the past two years and the factors driving it, the development of new prospects for early detection testing and a review of significant events for the development of personalised medicine. The report highlights how multi-billion dollar IVD (in vitro diagnostics) deals in the first seven months of 2011 more than tripled M&A deal value from 2010 to over $15 billion.
This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).
The telecommunications market is on a great growth trajectory - especially regarding the potential for services that go beyond basic voice and text offerings -- but major transformational challenges also face the industry. In this report, we address some of these challenges and identify the opportunities to seize.
This annual report by PwC forecasts the outlook for M&A activity in the global technology sector in 2010 and reviews the challenges the sector faced during 2009.
There is much that is wrong with executive pay in the UK. We believe that to get executive pay right, we need to understand how it can drive human behaviour. Our Psychology of incentives study, in conjunction with the London School of Economics, offers insights to understanding this important issue.
Monetary expansion through a liquidity injection from the European Central Bank, orderly defaults for the most indebted countries, Greek exit and a new currency bloc have been outlined as four potential outcomes of the Eurozone crisis in 2012, in a PwC report launched today, "What next for the Eurozone - Possible scenarios for 2012". The report analyses each of these scenarios and outlines the outcomes of each in terms of the potential Eurozone inflation and GDP impact over the medium term.
This publication on corporate reporting includes a case study on Puma’s ground-breaking approach to costing its use of different kinds of capital and how it led to a radically different approach to sustainability reporting.
PwC's monthly bulletin gives you updates from across the UK financial industry on regulation, accounting and audit.
Defense leaders recognise that to weather today's increasingly complex threat environment, defense organisations must be smart, fast, adaptive, collaborative, and accountable. Here we offer their perspectives on the obstacles, enablers and building blocks to an agile defense organisation.
Global Cyber Security industry merger and acquisition activity totalled $22 billion over the past 3 years. The market is attracting investment from IT companies, defence contractors, technology businesses, professional services firms, telecommunications firms and financial investors. An increasing awareness of cyber security risks across all organisations presents business opportunities and will drive future merger & acquisition activity.
PwC's Global economic crime survey examines the causes and effects of fraud worldwide, focusing on the growing threat of cybercrime.
China continues to lead the world in semiconductor consumption with a compound annual growth rate of 24.8% since 2000, due to the transfer of worldwide electronic equipment production to China and the increased semiconductor content in products. This report on the Chinese semiconductor industry combines statistics and executive interviews to analyze the semiconductor industry in China, including geographical and product category demand and shifts in the semiconductor value chain.
A webcast to discuss issues prior to the Durban Climate Change Summit and to talk about the findings from the Low Carbon Economy Index.
What makes cities thrive? This year's report covers 26 cities in-depth and examines issues and insights from urban thinkers and influencers. Choose any combination of 26 cities and 66 key variables and compare the rankings that interest you.
Technology Forecast is our quarterly journal that provides forward-looking perspectives and points of view that can help you understand, anticipate, and deliver the competitive advantage to be gained from new and emerging technologies.
Corporate development, human resources, and communications leaders discussed how to better integrate and engage human capital on the heels of a deal at a recent roundtable. What are the most compelling strategies that emerged?
From the education of global talent pools, to national immigration policies, regulation and international intellectual property protections, the public policy issues on the new innovation landscape are abundant and complex.
Companies in advanced economies face a new competitive challenge: aggressive, cash-rich firms from emerging economies that are now able to invest heavily in technology and innovation. Companies in both markets are rethinking how they can organize, connect and collaborate to encourage innovation.
This PwC reports takes a close look at airlines’ corporate sustainability reporting on social, environmental, financial, corporate governance and other factors
This PwC explains why many developed market financial services groups are looking to emerging markets for growth and ever-stronger emerging market-based firms are seeking to strengthen their global footprint.
How enterprises are planning for and adopting cloud computing as a replacement for traditional data center infrastructure - or how these plans might affect traditional IT outsourcing service providers - is unknown. Will there be a complete shift to public cloud offerings, a transition to private clouds, or a combination of both?
In this report, we identify the essential success factors for the execution of a city’s strategy. Explore the survey data using our interactive tool.
How are G20 economies progressing in reducing their carbon emissions levels and how far must they go to meet 2050 targets?
Our Paying taxes series compares tax systems around the world, assesses compliance burden, and examines the impact of VAT compliance on a business.
We recently held a webcast looking at developments in climate policy and exploring what to expect from the Durban climate change summit, held recently in South Africa. The webcast also explores findings from our Low Carbon Economy Index 2011 report.
Why the anti-corruption regulatory movement is now one of the most formidable compliance challenges confronting the private sector, and what you need to know about it.
We analysed the historic performance of 51 countries over 30 years to see whether there was a material economic impact on the country which set up a Sovereign Wealth Fund. Overall we found it's beneficial to the country which sets it up. And the recent clamour by countries to start new Funds may indeed be justified.
The 2011 APEC CEO Summit provided opportunities for dialogue between business and government on key trends and issues of significance to APEC member countries, and beyond. Our report summarizes a survey of CEO's from the region.
Cross-border assignments are showing no signs of a slowdown. Since even well-planned assignments cost more than an assignee’s salary, effective and strategic planning—from tax considerations to how an assignment is structured—is more important than ever.
Global Technology Scorecard is a PwC analysis and benchmark of top technology companies. The Scorecard cross-compares company quarterly and annual performance and revenues. We also offer a deeper dive into data through our online charting tool allowing you to get up close to raw statistics and manipulate which companies you'd like to compare and benchmark against .
This PwC study examines the GHG Protocol, which launched new standards that allow companies to measure and manage more carbon emissions - the Corporate Value Chain (Scope 3) and Product Life Cycle standards.
The global trade and shipping industry was not immune to the economic downturn, but showed improvement in 2010. What challenges still lie ahead? Here, we take a look at some key performance indicators to get an answer.
The VAT exemption which applies to European banks does not lead to a tax advantage for the banking sector. This latest report concludes that if bank services were subject to VAT in place of the current exemption system, it would not lead to any significant increase in EU VAT revenues.
This paper looks at why business information and reporting is under fire from companies, investors, government and regulators alike ― and why it's falling short, what’s driving change, where insight is missing and how companies can take action.
Press coverage of PwC’s Global Annual Review 2011, including cuttings from The Times, Straights Times, and The Daily Telegraph.
Those looking to become a part of the renewed vigor in the IPO market may be unprepared for the public scrutiny they are likely to encounter. Mounting interest in companies' nonfinancial disclosures, such as sustainability and corporate responsibility, leads to a simple question: Is your company prepared?
'China: transforming value for growth' is a China-focused analysis of PwC's Annual Global CEO Survey, now in its 15th year. The report draws views and insights from 160 top management executives in China and Hong Kong, and seeks to inform and engage the business community about the key concerns and goals of CEOs in this part of the world.
This PwC Financial Services M&A in Asia report highlights the overview and outlook for M&A activity in the region. Explore the data for in-depth findings and download country-specific reports for the areas of most interest to you.
PwC's report outlines factors shaping new global industry clusters and where the new centres of activity are likely to develop.
For the first time, a majority of S&P 500 responding companies report they are now integrating climate change into their core business strategy, according to the 2011 Carbon Disclosure Report.
How are companies the world over responding to climate change and disclosing their carbon output? Get a complete picture of what the world's largest companies across the Global 500, FTSE 350 and S&P500 are doing.
Explore the rich trove of global cross-sector data uncovered by PwC in the Carbon Disclosure Project 2011 survey, customised to your needs.
Respondents to the 2012 Global State of Information Security Survey® say two crucial drivers of information security effectiveness are having a sound strategy in place and proactively executing it. What other issues did the survey reveal?
While companies have a more positive view of compensation levels in the short term, the slow nature of the economic recovery and unprecedented scrutiny of executive pay has given rise to performance-based equity as the chosen compensation vehicle.
Government policies play a key role in lowering or raising the tax compliance burden for business. What do tax experts from 183 economies say about the issue?
Africa has some of the world’s fastest-growing economies and offers the highest risk-adjusted returns on foreign direct investment among emerging economies. To succeed, investors must look beyond dazzling returns and one-off projects, and sign on as participating partners in Africa's long-term growth and development.
This edition looks at ways in which HR can help educate employees of the dangers of lax mobile security. It also examines lawyers who are now heading HR functions; and addresses how we can protect ourselves from phone-hacking scandals like the recent one in the UK.
What are the six seismic shifts that are transforming the global playing field in the digital economy that CEOs must address? Here we delve into them and outlines how they'll affect companies in all industries.
CEOs today are focusing on fast-growing emerging markets as major engines of growth. But success in unfamiliar markets requires more deliberate alignment of risk monitoring with strategic planning and operational execution. How prepared is your organisation to grow away from home?
PwC provides perspectives on the recent trends affecting M&A activity within the global stock exchange sector, focusing on potential future developments within the emerging markets.
PwC is at the forefront of an initiative to promote a new growth model in Spain, one of the key pillars of which is the transformation to a low-carbon economy. Pedro Larrea and Mari Luz Castilla, partner and director at PwC, had the opportunity to speak first-hand with Christiana Figueres, the global climate change chief.
Two years after the global crisis, the US is still spluttering along, the eurozone faces a sovereign debt crisis, and Japan has lapsed back into recession after a devastating natural disaster. What are the key opportunities for and threats to getting back on track?
This PwC paper explores some of the accounting complexities related to joint ventures which can arise for media companies both under existing IFRS and in the future.
Human capital is central to the organization's corporate value. PwC's Saratoga US human capital effectiveness report looks at the major factors surrounding this, such as the quality of hire, workforce productivity, turnover, costs and the economy's impact on HR.
Post 3.11 Japan: Global Community’s Perspective.
Companies want to retain star performers and talent - but it's important to also focus on the pivotal roles that can improve retention and create (or destroy) value. What are organisations doing to engage pivotal talent and ultimately stay ahead?
A PwC-sponsored YouGovStone survey that explores attitudes among Audit Committee Chairs and Chief Financial Officers (CFOs) to audit quality and potential reforms.
CEOs recognize big opportunities to meet rising expectations for environmental and corporate responsibility practices. They see environmentally friendly products and services as one component of long-term growth.
In March 2010 we released a report proposing a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing?
The digital economy is transforming all industries. How will this affect companies, and what should CEOs be doing to ensure their firms remain competitive?
This PwC report provides projections of the long-term trends of the banking sector based on the underlying macro-economic trends, from now until 2050 for the world’s leading economies.
In this issue: Investors want better M&A disclosures; Reporting must evolve, not fail; Confident about your crisis response?; IASB regime change; Internal audit: Rising to the challenge?
Cloud computing can help businesses meet demands for greater agility as its solutions have the potential to accelerate innovation and time-to-market, enhance customer engagement, and improve connections across the network of suppliers, time zones, and cultures.
Driven by necessity, technology, and cultural norms, the workforce taking shape today, while divergent in many ways, shares an undeniable and natural affinity for flexibility, fresh perspectives, individuality, and innovation. How can employers navigate these complex dynamics to spur growth and retain pivotal talent?
What progress has been made in achieving 100% renewable electricity in Europe and North Africa?
According to the CEOs we surveyed, Innovation is high on the agenda for 2011 in virtually all industries. The accelerating pace of change is a major reason why CEOs polled for PwC’s 14th Annual Global CEO Survey believe innovation is now as important to growing their businesses as expanding in existing markets.
This PwC survey provides a check-up on some of the major determining factors contributing to the success of EVs in the near-, mid-, and long-term.
Last year we proposed a 100% renewable electricity vision and roadmap for Europe and North Africa by 2050. How is this progressing? Our new report assesses the progress and examines five areas considered critical for moving forward: political leadership; market structure; investment climate; planning and permitting; and technological progress.
Providing adequate transportation, utilities, clean water, and sanitation for thousands of athletes and millions of spectators at a mega-event like the FIFA World CupTM or the Olympics is no mean task. But what becomes of that supporting infrastructure after the athletes and spectators have gone home?
Executive remuneration is an issue likely to pique the interest of the public for a long time. This briefing looks at compensation regulatory changes, how to align risk management with reward, changes to incentive, and how best practices in the US compare to those in the UK.
What trends are contributing to China's rapid rise as a global greentech leader and what solutions are supporting it? This report analyses recent developments and examines existing and emerging opportunities in six key sectors: cleaner conventional energy, renewable energy, electric power infrastructure, green building, cleaner transportation, and clean water.
The Mobile VAS market has huge potential in India, but there are issues holding it back. This report examines those issues and the direction needed to realise future success for the industry.
What is the rationale behind the trends and key individual deals in the renewable energy sector? Why is energy efficiency increasingly important and what are some of the critical issues for companies engaging in deal activity within the sector?
John Hitchins, Global accounting consulting services leader, discusses issues relating to IFRS implementation in his blog.
Cloud services providers in Germany reveal how they're meeting current demand and what their most significant risks and opportunities are for cloud computing.
PwC's Investor View provides timely anaysis of corporate reproting issues such as disclosures relating to cash flow, mergers and acquisitions, pensions, and income tax; investors and the investment community; financial statements and narrative reporting; accounting policies, corporate and annual reports, and IFRS transition; IASB, annual reports: non-GAAP measures: business funding and capital sourcing; and debt reconciliation, etc.
Rethinking government: doing things differently.
The Sustainability Yearbook 2011, offers you an overview of the results of SAM's 12th annual assessment of corporate sustainability practices, which provides the basis for the Dow Jones Sustainability Indexes.
PwC has been one of the key corporate sponsors of the 'Vision 2050' project of the WBCSD. This short illustrative analysis aims to put an order of magnitude on the additional business opportunities that might arise in key sectors if the vision of a more sustainable future in 2050 is realised.
Insurance Banana Skins is piece of research conducted by the Centre for the Study of Financial Innovation (CSFI), an independent think tank, that is sponsored by PwC. It's a survey of insurers and seeks out their views on current risk and future trends.
Welcome to the fourth-quarter 2010 edition of Intersections, PwC’s quarterly analysis of mergers and acquisitions (M&A) in the global transportation and logistics industry.
PwC is the only professional services firm making a significant technical contribution to the UN's major study on TEEB report for business — a global study, initiated by the G8 and five major developing economies, focusing on ‘the global economic benefit of biological diversity'.
The Indian information technology (IT) / IT enabled Services (ITeS) industry has played a major role in putting India on the global map. India’s fundamental advantages—abundant talent and cost—are key to advancing the industry's success going forward. What are the other factors lending to success - and what are the challenges that might serve as obstacles to this success?
Gender and Gen Y: Insights into Global Diversity in China
PwC’s 15th Annual Global CEO Survey confirms that CEOs in the Communications industry are slightly less optimistic than their peers in other sectors in their assessment of the global economic outlook. However, while they may be slightly less optimistic about the prospects for the global economy, they are more confident than their peers in other industries about the likely fortunes of their own businesses in the 12 months ahead. Fifty percent of all Communications industry CEOs are very optimistic about achieving increased revenues in 2012.
Key findings from Metals CEOs in PwC's CEO Survey show the economy, energy and raw materials are key worries, overshadowing talent concerns. Process innovation, risk management help them cope.
PwC's CEO Survey reveals that tech CEOs are confident that innovation and growing emerging markets will bring success and that having local talent in place is critical.
Transportation & logistics execs concerned about talent, improving efficiency, gearing up for M&A despite economic worries, PwC's CEO Survey shows.
Growth in China fueling the automotive sector despite volatility in the euro zone, PwC's CEO Survey shows. Talent issues, risk resilience are top concerns.
R&C CEOs are focused on growth. PwC's CEO Survey shows they're changing strategies in response to evolving consumer needs and keeping a tight rein on costs and risks.
"Taking responsibility: Government and the Global CEO‟ in which PwC assesses the changing relationship between government and business.
Key findings from Entertainment & Media CEOs surveyed in PwC’s 15th Annual Global CEO Survey highlight the three critical factors influencing media companies’ future growth.
Pharma and life sciences CEOs are gloomy about the state of the global economy but much more positive about their own prospects for growth.
Industrial manufacturing CEOs are positive despite worries over the economy, raw materials, PwC's CEO Survey shows. Innovation is helping drive growth.
PwC has produced this paper in collaboration with the World Economic Forum’s Young Global Leaders to spark dialogue on workforce issues common to governments worldwide. We hope it will initiate a conversation on how governments can maintain their competitiveness in the war for talent, how private sector leaders can (and should) assist their public sector peers, and how aspiring leaders can prepare themselves for public service.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
Why are more companies promoting their corporate responsibility efforts? In the interest of transparency and the fact that investors are increasingly interested in non-financial information, businesses are looking to increase long-term shareholder and social value while mitigating the negative environmental and social impacts of company activities.
PwC and EcoVadis in collaboration with the INSEAD Social Innovation Center have launched in December 2010 a study on the value of sustainable procurement practices.
This report looks at how private institutions are integrating climate change issues in the context of research, asset management, retail banking, insurance and reinsurance, corporate banking, investment banking, and project finance.
This book outlines actions banks should be taking in response to Basel III, and examines the related reforms and parallel developments in accounting rules, taxation, strategy, supervision and the economy.
In March 2006 we produced a report setting out projections for potential growth in GDP in 17 leading economies over the period to 2050
This booklet sets out how PwC has played and continues to play a key role in helping governments, business and society make the transition to renewable solar energy options.
As cleantech matures into one of the largest global industries and the U.S. and China deploy ambitious cleantech build-outs, opportunities for alliances and cross-border collaboration are emerging in cleantech sector 'sweet spots', including utility-scale wind and solar generation, water technologies, electric transportation and smart grid infrastructures.
Cabinet de services financiers, de conseil et expertise technique, PwC vous accompagne dans l’audit et la certification des comptes de votre entreprise.
The software industry is in the midst of significant change as new technologies (cloud and mobile) and customer behaviours emerge. Here, PwC presents not just the leading software companies from key markets around the world but, more importantly, insights into where the industry is going in the next five years shared by executives from companies such as Adobe, Dessault, Sage, SAP, and Wipro.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
This study aims to help senior procurement managers provide strong arguments for building a business case on the value of sustainable procurement with top management and the CEO.
This report, prepared by PwC on behalf of The Climate Group, looks at how adopting institutions are fulfilling their commitments to the Climate Principles.
Being sustainable can drive new growth through lowered costs, reduced risk, enhanced customer value, revenue growth, new products and markets, and motivated work force. All companies, ecofriendly or not, can adjust their thinking to be more sustainable. How can your company benefit from doing so?
Offshore windpower generation is growing and has potential to meet future energy needs, but technical, financial and logistical challenges must addressed for this energy option to become a source of large-scale power generation. Offshore windpower generation must attain efficiencies and achieve cost levels that are competitive with onshore energy generation sources.
The Forest Products Association of Canada (FPAC) and PwC developed this white paper to provide information about LCA and to be a reference for those interested in learning how LCA can be applied in the forest products industry. This white paper is intended for those new to LCA, as well as those who are already familiar with the concept.
There is a major phenomenon in the Chinese healthcare marketplace: the explosion of a vigorous and demanding middle class. How does it impact the future directions the industry should pursue?
Industrial products CEOs are recognizing the commercial risks and opportunities arising from climate change. This thought leadership piece focuses on the climate change agenda post Copenhagen and the business implications for Transportation & Logistics, Metals, and other industries.
'Executive guide to IFRS’ is a compendium of PwC's topic summaries, which include key information on each of the major accounting topic areas.
PwC has prepared a paper for the World Economic Forum which explores the real and present risks that biodiversity loss and ecosystem degradation pose for business.
PwC looks at the tax, legal and other fiscal policies that 11 global governments and technology-heavy US states are employing to foster innovation.
This PwC publication takes a pragmatic look at the long-term plans and actions that will be required to move the energy transformation ahead. That’s where nuclear power continues to fit in, according to many scientists and policy makers. Nuclear faces challenges, of course, but how they are being met is the subject of this issue of Gridlines.
TEEB is a global study initiated by the G8 that focuses ‘the global economic benefit of biological diversity, the costs of the loss of biodiversity, and the failure to take protective measures versus the costs of effective conservation.
Health systems are beginning to proactively understand and support individuals in managing their own health, rather than just treating them in reaction to an existing health issue. The HealthCast series reports are based on surveys of medical professionals, policy makers, insurers, and others around the world to get a view of the proactive measures being taken to care for the individual.
The most comprehensive survey of its kind, Appetite for change examines attitudes in the international business community towards environmental regulation, legislation and taxes.
What the data reveals offers key finding from PwC's 2011 economic crime survey.
Risk, responsibility & opportunity: The CEO's guide to climate action gathers insights from ten top executives and highlights how innovative companies across all sectors are facing up to climate change.
While there has been some progress, UK companies must set more ambitious GHG emissions reduction targets if they are to meet the UK's Carbon Budgets, according to the 2011 Carbon Disclosure Report.
The World in 2050 emphasises the scale of the challenge posed by global warming, which now seem greater, due in particular to higher economic growth in China and India.
Many companies must prepare financial statements in accordance with International Financial Reporting Standards. As transparency and comparability advance through IFRS, is your company ready?
Companies must follow constantly updated standards by the International Accounting Standards Board (IASB). How can your industry best interpret and implement them?
PwC thought leadership series, The world in 2050 that examines the emerging market growth in Brazil, Russia, India, China, Mexico, Indonesia and Turkey.
This financial services sector analysis of PwC's 2011 Global Economic Crime Survey examines the current fraud landscape, taking a close look at who is committing economic crime, what new types of fraud are emerging and how they can be addressed.
Download PwC's 15th Annual Global CEO Survey as a PDF or ePub, to gain insight from over 1,250 CEO interviews on growth, risk, talent and innovation strategies in a volatile economy.
Press coverage of PwC’s Global Annual Review 2011, including cuttings from The Times, Straights Times, and The Daily Telegraph.
The digital economy is transforming all industries. How will this affect companies, and what should CEOs be doing to ensure their firms remain competitive?
Cloud services providers in Germany reveal how they're meeting current demand and what their most significant risks and opportunities are for cloud computing.
PwC looks at the tax, legal and other fiscal policies that 11 global governments and technology-heavy US states are employing to foster innovation.
Many companies must prepare financial statements in accordance with International Financial Reporting Standards. As transparency and comparability advance through IFRS, is your company ready?
Companies must follow constantly updated standards by the International Accounting Standards Board (IASB). How can your industry best interpret and implement them?