Editorial Reporting Trends & Solutions 2/2025

Dear Readers,

The world of reporting is undergoing a profound transformation—driven by technological innovations, regulatory requirements, and the growing demand for transparency and efficiency. In this second 2025 edition of our “Reporting Trends & Solutions,” we are therefore focusing on a particularly dynamic field: IT- and AI-supported solutions and processes in reporting.

Whether in financial or non-financial areas, modern tools and technologies open up new possibilities not only to record data faster and more precisely but also to analyze and communicate it more intelligently. Artificial intelligence assists in automating repetitive tasks, recognizing patterns in large data sets, and increasingly in interpreting complex relationships. At the same time, new questions arise: How can such tools be meaningfully integrated into existing processes? What requirements emerge for data quality, governance, and compliance? And how is the role of those responsible changing in an increasingly digitalized environment?

In our “Trends & Solutions” section, we highlight the relevance of technical aspects and Post Merger Integration for effective due diligence and demonstrate how tools like Lucanet enable efficient and reliable corporate planning and consolidation. Furthermore, with IFRS 18, a new standard is on the horizon—we analyze the profound impact on existing reporting processes for you. We also focus on internal audit systems and their examination. Today, more than ever, these can represent a significant competitive advantage. Finally, we examine the consequences of using AI systems in companies for transparency, control, and ethical responsibility, and introduce you to our RÖDL AI Hub and the resulting potential.

In our “Reporting News” section, you will find compact updates on other important topics. We provide an overview of the current state of sustainability report regulations, the challenges of migrating to SAP S/4HANA, and the further development of the Global Internal Audit Standards. Additionally, we summarize our in-house “Quantitative Advisory” special feature, which addresses various practical valuation issues. Finally, you will find information on upcoming exciting events and seminars, as well as interesting publications from our colleagues.

Our target is to provide you with valuable inspiration in this issue—both for the strategic development of your reporting landscape and for concrete implementation steps in everyday business. We hope you enjoy an inspiring read and cordially invite you to engage in dialogue with our experts. As your trailblazer in dynamic times, we look forward to unlocking new opportunities together and accompanying you on the path to your success.

Martin Wambach & Prof. Dr. Bernd Keller