The ever-increasing scrutiny of working conditions continues to affect the retail industry. She has almost completely recovered from the pandemic. Yet with its reliance on hourly workers, its youthful workforce, its vulnerability to economic trends, its difficulties with hybrid work, and the revolution in customer experience brought about by online sales, retail presents challenges and opportunities that are similar in several industries.

Digitization and globalization have had a major impact on the economies and lives of people around the world, and that impact has only accelerated in recent years. These changes brought with them challenges to the rules of taxation of income from international business, which prevailed for more than a hundred years and led to multinational companies not paying their share of taxes despite the huge profits many of these companies made to become interconnected.

amending Directive 2013/34 / EU (Accounting Directive), Directive 2004/109 / EC (Transparency Directive), Directive 2006/43 / EC (Audit Directive) and Regulation (EU) No 182/2011 537/2014 (Audit Regulation) regarding corporate sustainability reporting.