Insights

2025 marks the 21st year of Grant Thornton’s work to monitor and measure the proportion of women occupying senior management roles in mid-market companies around the world.

Discover the ECB's latest draft guidance on governance and risk culture. Learn key areas banks must address to align with regulatory expectations by October 2024.

Our Regulation Outlook delves into the evolving EU regulatory landscape, exploring the key uncertainties that are poised to influence decision-making processes, market dynamics, and strategic planning throughout the year.

The European Union Corporate Sustainability Reporting Directive (“CSRD”) requires organisations in scope to conduct a double materiality assessment to identify material topics across Environmental, Social and Governance (ESG) areas. Read our latest publication to find out more.

It was broadly agreed that the implementation of the IAF will provide clarity of responsibilities, which will underpin sound governance across the financial sector, enhancing the culture of accountability in firms, and bringing clarity to individuals in respect of the standards of conduct they are expected to meet.

The Individual Accountability Framework (IAF) impacts all Regulated Financial Services Providers (RFSPs) and individuals who perform controlled functions (CFs) on their behalf. Certain RFSPs (including most credit institutions, insurance firms and MiFID firms) are additionally in scope for the Senior Executive Accountability Regime (SEAR).

Our focus in this paper is to develop decision making models using a range of advanced machine learning techniques. We explore three different methodologies to measure the discriminatory power between good and bad borrowers using a credit card portfolio dataset. The main hypothesis is that advanced modelling techniques lead to more efficient estimates and higher discriminatory power.

As a result of Brexit, and particularly following the introduction of the UK’s Financial Services and Markets Act, there is a potential for increasing divergence between EU and UK financial services regulation.

Green House Gas (GHG) emissions are classified into categories of Scope 1, Scope 2 or Scope 3. This is a way of grouping emissions between those created by the company and those created by its wider value chain.

he Corporate Sustainability Reporting Directive (CSRD) will replace the NFRD and requires entities in scope to include non-financial reporting disclosures across Environmental, Social and Governance topics within their annual management report covering both financial impacts and impacts on people and the environment.

Findings from the CBI’s thematic assessment across a sample of MiFID firms, considering the approach taken by Boards and Senior Management, to foster and embed an effective conduct-focused culture.

Complaints and Remediation in Financial Services