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Archives: Insights

Evaluating AGN Member Digital Maturity

AGN Global Business Voice: Practice Management

Between April and September 2023, the AGN EMEA IT Committee surveyed members across the world through the ‘Digital Maturity Survey’. The purpose of the research is to support members by revealing common issues, key challenges and members progress on their journey to digital transformation. The survey also provides valuable benchmarking information allowing members to assess their relative position helping to inform their own strategy.

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The Importance of ESRS G1 Business Conduct

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)

ESRS G1 Business Conduct emphasizes ethical behavior, integrity, and compliance with laws and regulations in all business interactions and operations. But, how important is ESRS G1 Business Conduct in relation to other European Sustainability Reporting Standards (ESRS)?

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How is a Permanent Establishment Defined in Germany?

From AGN EMEA Tax Committee members and AGN tax correspondents

Permanent Establishment and Fixed Business Facility for Service Providers in Germany: A foreign company operating in Germany must be assessed from a tax perspective to decide whether the establishment is a ‘permanent establishment’ or not. The existence of a permanent establishment has various consequences, especially Germany’s right to tax the income attributable to the permanent establishment in Germany.

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Video: Business But Better – BKL’S ESG Journey

Contributed by: BKL.

Simon Bussell, our Marketing and Business Development Director, sat down with Myfanwy Neville, Partner and Head of ESG (Environmental, Social and Governance), to talk about BKL’s ESG journey – including becoming a certified B Corporation in 2022 – and how we’re supporting owner-managed companies to become better businesses.

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ESRS Materiality Analysis in Medium-Sized Businesses

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)

The materiality analysis is the “linchpin” of future Corporate Sustainability Reporting Directive (CSRD)/European Sustainability Reporting Standards (ESRS) sustainability reporting.

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A Harmonious Event: AGN 2023 World Congress in Tokyo

PRESS RELEASE: 9 November, 2023 – The AGN 2023 World Congress, held from November 5th to 7th, 2023, in Tokyo, Japan, brought together over 100 members.

Tokyo, renowned for its unique culture, cutting-edge technology, and innovation, provided the perfect backdrop for the event theme – “Culture: the values and changes in business and life.”

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ESG – Reducing Risks and Identifying Opportunities

AGN Global Business Voice: Practice Management

The Essential Guide to Environmental Social & Governance (ESG) for Accountants – Reducing Risks and Identifying Opportunities. For now, ESG issues only really impact larger firms serving public interest entities, and smaller-to-medium-sized practices probably have five to ten years to make any changes needed – right?

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