Finance Hot Topics

The CFO agenda keeps growing – time and resources do not. In the coming months, several deadlines also coincide: from 1 January 2027, companies with prior-year revenue of more than €800,000 must issue e-invoices; under EU law, many upper mid-sized companies will have to report on sustainability for the first time for financial year 2027 (once Germany transposes the requirements); and at the end of 2027, mainstream maintenance for SAP ECC ends.

Behind our ten Finance Hot Topics are four forces currently shaping the finance function – and they are reflected in the enforcers’ priorities for the 2026 financial statements:

• Cost Efficiency – streamline processes and bridge capacity bottlenecks flexibly.
  Enforcers: error-free ESEF tagging, robust reviews, lean ESRS reports (ESMA, AMF, FRC)
• AI – put AI to productive use, based on clean data and with clear governance.
  Enforcers: effective control over the use of AI in reporting (FRC)
• Regulation – implement new requirements such as e-invoicing, ESRS and the EU AI Act on time and in a lean way.
  Enforcers: preparing for IFRS 18, ESRS materiality and connectivity (ESMA, AMF)
• Strategic Focus – sharpen the portfolio through acquisitions, divestments, carve-outs or a stock market listing.
  Enforcers: disposals under IFRS 5 and fair values (ESMA, AMF)

The framework is formed by geopolitical risks – ESMA’s top priority, with consequences for liquidity, covenants and restructurings. It amplifies all four forces.

The Ten Finance Hot Topics are based on our project experience, our dialogue with CFOs and our ongoing monitoring of regulation and technology. We are delighted to share them with you!

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Please don't hesitate to get in touch if you have any questions or are interested in scheduling a consultation. We would be happy to discuss with you which topics offer the greatest leverage for your company right now.

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