Editorial Reporting Trends & Solutions 2/2025 | RÖDL

Dear Readers,

the world of reporting is undergoing a profound transformation – driven by technological innovation, regulatory requirements, and the growing demand for transparency and efficiency. In this second issue of 2025 of our “Reporting Trends & Solutions”, we therefore focus on a particularly dynamic topic: IT- and AI-supported solutions and processes in reporting.

Whether in financial or non-financial reporting, modern tools and technologies are opening up new possibilities – not only to capture data faster and more accurately, but also to analyse and communicate it more intelligently. Artificial intelligence supports the automation of repetitive tasks, the identification of patterns in large data sets, and increasingly, the interpretation of complex interrelationships. At the same time, new questions arise: How can such tools be meaningfully integrated into existing processes? What are the implications for data quality, governance, and compliance? And how is the role of responsible stakeholders evolving in an increasingly digital environment?

In our “Trends & Solutions” section, we explore the relevance of technical aspects and post-merger integration for
effective due diligence, and we highlight how tools like Lucanet enable efficient and reliable corporate planning and consolidation. With
IFRS 18, a new standard is on the horizon – and we analyse its far-reaching implications for existing reporting processes. Finally, we examine the consequences of using AI systems in companies – particularly in terms of transparency, control, and ethical responsibility – and introduce you to our
Rödl AI Hub along with the resulting potential it offers.

In our “Reporting News” section, you’ll find concise updates on other key topics. We provide an overview of the
current state of sustainability reporting regulations, the challenges of
migrating to SAP S/4HANA, and the
ongoing development of the Global Internal Audit Standards. In addition, we summarize our
“Insights”-issue “Quantitative Advisory”, which addresses various practical valuation topics. Lastly, you’ll find information on upcoming events and seminars, as well as interesting publications by our colleagues.

Our goal with this issue is to provide you with valuable insights – both for the strategic development of your reporting landscape and for practical implementation in your day-to-day work. We wish you an inspiring read and warmly invite you to engage in dialogue with our experts. As your trusted partner in dynamic times, we are happy to explore new opportunities together with you and support you on your path to success.

Yours

Martin Wambach & Prof Dr Bernd Keller