Surveys
You will find here our surveys and studies.
Survey | Risk management and internal controls: Status quo in Swiss SMEs
How far along are Swiss SMEs in implementing a company-wide risk management process? And what about the digitalisation of internal controls? Forvis Mazars and the Zurich University of Applied Sciences (ZHAW) surveyed around 300 SMEs on these topics.
Financial reporting of European banks: benchmark study 2024
Does the perceived reduction in risk amongst European banks hint at early signs of optimism for the sector? Throughout 2023, we observed a global economic slowdown, ongoing geopolitical tensions, and the rapid rise of new technologies. As we analyse the year-end results of the 26 largest banks in Europe, what do these figures reveal about expected credit losses and how these institutions manage persistent uncertainties in the banking landscape?
Financial reporting of European banks: benchmark study H1 2023
Has the European banking sector achieved renewed stability amidst a troubled macroeconomic context?
Survey Mazars x ZHAW | Internal control system at Swiss insurers: an analysis of the maturity level
Mazars and the Zurich University of Applied Sciences (ZHAW) have investigated the maturity of the internal control system (ICS) at Swiss insurers.
Financial reporting of European banks: benchmark study 2023
How are Expected Credit Losses of European banks impacted by increasingly common unprecedented events? In recent years, the banking sector has had to endure numerous crises, including the Covid-19 pandemic, the war in Ukraine and the subsequent global inflation. What do the 2022 annual results of the 26 largest banks in Europe indicate about the impact on Expected Credit Losses (ECL) in this unusual environment?
Survey | Sustainability: Where do Swiss SMEs stand?
Mazars and the Zurich University of Applied Sciences (ZHAW) have investigated how Swiss SMEs are implementing the trend towards more transparency in sustainability. Do the companies have a clear sustainability strategy, is this communicated externally and is this done according to a standard or set of rules?
C-suite barometer: outlook 2023
Our latest C-suite barometer shows that, while recognising the significant challenges of the past year, including inflation and economic instability, high energy prices, war and geopolitical tensions, leaders have a fighting spirit and positive outlook for 2023. Technology and sustainability stand out as their top two strategic priorities for the coming three to five years, with the C-suite investing in these areas to ensure their business is fit for tomorrow.
Report: Myths and barriers preventing the progression of women
The benefits of diversity no longer need to be proven. However, it is clear that gender inequalities persist, particularly in executive committees and among CEOs. This report, "Myths and barriers preventing the progression of women: analysis and solutions", developed by Mazars in partnership with the Observatory for Gender Balance, is designed for leaders who wish to concretely advance equality in their organisation.
Financial reporting of European banks: benchmark study H1 2022
Cyber security: Is your safety net strong enough?
Cyber threats are all around us. This is not paranoia, it’s an unfortunate reality: every day brings new hacks, new data leaks, new embarrassment – and new costs, both financial and commercial. Nobody is spared. The attacks target companies large and small, as well as public-sector institutions and individuals. How can organisations protect themselves?
Financial reporting of European banks: benchmark study 2022
What are the lessons learnt from the Covid-19 impact on Expected Credit Losses (ECL) of banks in Europe?
Doing M&A in the Americas
America is a vast continent often referred to as a ‘continent of contrasts due to its natural, economic, cultural, and demographic diversity. In addition, it also presents inequalities in economic and developmental structure. These factors create a source of tax uncertainties where doing business in this area can be challenging in terms of tax environments that are not as similar.
Survey: «True and Fair View» accounting standards in Swiss SMEs
Mazars and the Zurich University of Applied Sciences (ZHAW) have investigated how widespread the use of "True and Fair View" standards is with a focus on the Swiss SME sector, what the reasons for this are and whether there are differences in the use in the SME sector compared to the very large and to the smaller companies in Switzerland.
C-suite barometer: outlook 2022
At the close of 2021, our C-suite barometer showed businesses were emerging from the pandemic with a sense of confidence and resilience. They were confident in their ability to respond to the trends ahead, expecting to transform their businesses and planning to invest. ESG is now firmly on the C-suite agenda and businesses are making public commitments on a range of ESG topics. But are businesses able to action their strategies?
Survey: Maturity of compliance management systems at Swiss insurance companies
In cooperation with the Zurich University of Applied Sciences (ZHAW), Mazars conducted a survey in 2021/2022 regarding the maturity of compliance management systems at Swiss insurance companies.
Responsible banking practices: benchmark study 2021
December 2021 - Financial institutions increasingly recognise that climate change and other environmental, social and corporate governance risks jeopardise the world’s economy and financial system.
Chinese consumers in 2021: how priorities in lifestyle consumption are changing
China’s consumer market, second only to the US, is key to both domestic and international brands. While the buying behaviours of consumers in China have been well-documented, more recent shifts in consumer preferences in the wake of Covid-19 are less well-known. Our new study ‘Chinese consumers in 2021: how priorities in lifestyle consumption are changing’ seeks to investigate trends in buying behaviour that show a shift away from material goods towards more experiential spending.
Doing M&A in Western Europe: Tax traps and structuring opportunities
With its place in Europe and its integration in the EU, Western Europe tends to be less of a source of tax uncertainties. But conducting business in this area can be a challenge regarding tax environments which are not that similar.
The race to data maturity
Businesses understand they need to leverage data to stay competitive and unlock future growth. All over the world,
they’re devoting significant executive time and betting big on new technologies to gain a competitive advantage. But do they have the data maturity to reach their objectives?
they’re devoting significant executive time and betting big on new technologies to gain a competitive advantage. But do they have the data maturity to reach their objectives?
A practical guide for boards and leadership teams on sustainability
With societal expectations increasingly permeating corporate governance, companies need to evolve their business models to embrace lasting value creation that benefits not only the shareholders, but also internal and external stakeholders as well as wider society.
Unlocking trust: why global compliance is on the business agenda
Compliance has long been a cornerstone of good business practice. But it can still be viewed as an obligation to be met rather than a driver of value. That’s why we conducted a survey of how business leaders approach global compliance, including where they focus investment, the risks they anticipate and what they expect from ‘good compliance’.
Financial reporting of European banks in the context of Covid-19: June 2021 update
First market study on the audit and consulting sector in Switzerland: a strong and forward-looking sector
The industry associations ASCO and EXPERTsuisse have published a study on the audit and advisory sector in Switzerland. This study is the first of its kind to present an overview of the entire audit and advisory industry including the areas of management consulting, advisory, auditing and outsourcing/business services.
Financial performance of European banks in the context of Covid-19: benchmark study 2021
How is the pandemic affecting the financial performance of European banks?
The Covid-19 crisis continues to undermine global financial stability. While its full impact on the banking sector is yet to be determined, the 2020 annual results let us build a picture of the Covid-19 impact on the expected credit losses (ECL) in banks’ financial disclosures.
The Covid-19 crisis continues to undermine global financial stability. While its full impact on the banking sector is yet to be determined, the 2020 annual results let us build a picture of the Covid-19 impact on the expected credit losses (ECL) in banks’ financial disclosures.
Survey: Business model transformation in the Swiss insurance market - The role of risk management
The Zurich University of Applied Sciences (ZHAW) in collaboration with Mazars has conducted a survey on the role of risk management on the business model transformation in the Swiss insurance market
Responsible banking practices: benchmark study 2020
Up against great economic and societal upheaval as a result of Covid-19, banks around the world continue to take sustainability seriously and firmly acknowledge the related risks and opportunities, for the market and wider stakeholders alike. For the second year running, Mazars publishes its responsible banking practices report to assess how banks embed sustainability into their commercial practices.
The future of audit: market view – myths, realities and ways forward
The audit profession faces a decisive moment: market expectations are shifting, technology is empowering auditors and strengthening quality, the case for audit’s evolution is growing and a series of headline corporate failures have raised questions about the quality of service companies can expect.
C-suite barometer: outlook 2021
In the midst of a global pandemic, a majority of business leaders still expected growth in 2021. What else do they see on the horizon?
Conscious, collaborative, connected: making over the luxury business model
The luxury sector has always prided itself on offering consumers the chance to own timeless pieces whose value and appeal will endure. But that doesn't mean the way it produces and sells them should remain constant. The luxury sector is at a crossroads, and brands that continue to do what they have always done risk being left behind. Our report, Conscious, collaborative, connected, explains why.
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