Sustainability is a shared ambition at a global level, yet the way it is implemented differs significantly by region. According to Grant Thornton’s international research, the mid-market sector worldwide invests in ESG initiatives based on differing business considerations.
While in North America sustainability is primarily seen as a growth and investment opportunity, in Asia it forms part of innovation and digitalisation, whereas in Europe the focus is increasingly on optimising operational efficiency and regulatory compliance.
This difference is decisive from both a strategic and a business perspective.

The global minimum tax (Pillar 2) represents a continuation of the OECD and G20 BEPS initiative aimed at preventing the shifting of profits to low-tax jurisdictions. The initiative has been supported by more than 140 countries, including the Republic of Croatia.

The new standard, IFRS 18, introduces significant changes in how entities present their financial performance. Its application is mandatory for annual reporting periods beginning on or after 1 January 2027. 

The latest edition of Grant Thornton’s global research, Women in Business 2026, highlights one key message: the visibility of women in leadership is not only a matter of equality—it is also a driver of business success.

Fiscalization 2.0 refers to electronic fiscalization of invoices (eInvoice) — it is intended for transactions between business entities (B2B) and between entities and public authorities (B2G).

Unlike the classic fiscalization (1.0), which focuses on invoices issued to final consumers (B2C), in eInvoice the fiscalization process is separated from the invoice issuance itself.

Not every B2B transaction is required to use eInvoice and fiscalization — the obligations are defined by law and apply only to entities that are legally designated as issuers or recipients of eInvoices in specific cases.

Generative AI (GenAI) is no longer just a buzzword - it’s reshaping how businesses operate. Yet private companies are still playing catch-up. According to Grant Thornton’s survey of over 550 global business leaders, only 57% of private companies have adopted GenAI, compared with 80% of public companies. This gap puts private firms at a disadvantage as competitors leverage AI to enhance customer experiences, streamline operations, and generate new revenue streams.