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Quantitative criteria currently define how companies are categorised for regulatory purposes. Their turnover or number of employees often determines what legislation applies to them.
With global megatrends disrupting business models and markets, this publication aims to open the debate on how entities should be categorised. It does so by challenging the quantitative criteria’s suitability.
The paper also puts this thinking into practice by proposing a conceptual scorecard to assess entities’ risk profile. A holistic take on companies’ risks and impacts would enable policymakers to draft policies better suited for our increasingly complex world.
Full press release on Accountancy Europe
Full paper on Accountancy Europe