Newsletters- studies- surveys
In our website you can read newsletters, studies and surveys published by Mazars. These documents are available in English and French.
Financial reporting of European banks: benchmark study 2023

How are Expected Credit Losses of European banks impacted by increasingly common unprecedented events? In recent years, the banking sector has had to endure numerous crises, including the Covid-19 pandemic, the war in Ukraine and the subsequent global inflation. What do the 2022 annual results of the 26 largest banks in Europe indicate about the impact on Expected Credit Losses (ECL) in this unusual environment?
Towards a transparent audit market: audit fees benchmark of listed public interest entities in the EU

Audit fee transparency is essential to ensure a fair and competitive audit market, as well as provide an indicator of the audit effort for the benefit of shareholders. In the public interest, this transparency should not result in driving costs down, but provide a basis for discussion to ensure auditors have the means to deliver a quality audit.
Bold leadership for a sustainable future: Mazars C-suite barometer 2023

Our latest C-suite barometer shows that, while recognising the significant challenges of the past year, including inflation and economic instability, high energy prices, war and geopolitical tensions, leaders have a fighting spirit and positive outlook for 2023. Technology and sustainability stand out as their top two strategic priorities for the coming three to five years, with the C-suite investing in these areas to ensure their business is fit for tomorrow.
First set of draft ESRS: putting sustainability and financial information on an equal footing

As a framework for sustainability reporting, Set 1 of European Sustainability Reporting Standards (ESRS) lay the foundations of the standardised common language for sustainability-related matters throughout Europe.
Preparing for the Corporate Sustainability Reporting Directive (CSRD)

The Corporate Sustainability Reporting Directive (CSRD) is now in force across the EU, with Member States given 18 months to adopt it into national law. The highly-anticipated directive requires companies operating in the EU to publicly disclose and report on environmental, social, and governance (ESG) issues. This means businesses will need to be prepared for more complex commitments to improve and report on their sustainable impact.
How advanced are you on your sustainability journey?

As environmental, social and governance (ESG) issues rise in global importance and increasingly dominate the business narrative, the Mazars report ESG: Where are you on the journey? sets out choices and pathways for companies of all sizes and sectors as they look to embark on the transition to a more sustainable business model.
COP27 insights: joining the global effort to build a better future

Climate change is no longer a minority belief, it is a global priority for every one of us. Increasing concerns for the state of the planet and life as we know it has led to a fundamental shift in behaviors in both individuals and organisations, with sustainability now front and centre of the international agenda.
Financial reporting of European banks: benchmark study H1 2022
Report: Myths and barriers preventing the progression of women

The benefits of diversity no longer need to be proven. However, it is clear that gender inequalities persist, particularly in executive committees and among CEOs. This report, "Myths and barriers preventing the progression of women: analysis and solutions", developed by Mazars in partnership with the Observatory for Gender Balance, is designed for leaders who wish to concretely advance equality in their organisation.
Cyber security: Is your safety net strong enough?

Cyber threats are all around us. This is not paranoia, it’s an unfortunate reality: every day brings new hacks, new data leaks, new embarrassment – and new costs, both financial and commercial. Nobody is spared. The attacks target companies large and small, as well as public-sector institutions and individuals. How can organisations protect themselves?