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Double materiality stratecta

Double Materiality in non-financial reporting

The concept of double materiality was mentioned in the non-financial reporting guidelines by the European Commission. It reads as follows: A company shall provide “information to the extent necessary for an understanding of the undertaking’s development, performance, position”. This is the outside-in view i.e. describing how industry trends (e.g. e-mobility,… 

inflation stratecta

Inflation Impact on businesses

The term inflation refers to the increase in the prices of goods and services. It is usually caused by the decrease in the purchasing power of a currency. More often than not, when discussing this topic, people think of its effects on consumers. However, the impacts of inflation are usually… 

stratecta Business Continuity Management

Understanding Business Continuity Management

Disasters always come without warning, meaning lack of preparedness can have devastating results to businesses. The only way that a business can ensure preparedness for disasters is through a business continuity management programme. Barclay Simpsons describes Business Continuity Management (BCM) as a holistic management process that helps an organisation identify… 

stratecta merger

Synergies and Impact of Mergers & Acquisitions

Corporate Responsibility is becoming ever more important in these challenging economic times. Real prosperity requires a combination of economic development with social generosity and demands a new approach towards social and managerial engagement. Mergers & acquisitions are typically complex in nature and have to be seen from a wider perspective…