Deals, Diligence, and Dry Powder: What to Watch in the Second Half of 2025 Dealmakers entered 2025 with cautious optimism, hoping that the tailwinds from late 2024 would carry through. The economic climate shifted toward volatility, with tariffs, policy shakeups, and global market swings dominating the headlines of the new year. However, as market conditions stabilized across May and June, we’ve seen encouraging trends in market activity kicking off the beginning of Q3.
ESEF Reporting in 2H 2025: What UK and European Listed Companies Need to Know As we enter the second half of 2025, the regulatory landscape for financial and sustainability reporting continues to evolve. For UK and EU-listed companies, the European Single Electronic Format (ESEF) and its UK variant (UKSEF) remain central to annual reporting obligations. With updated taxonomies, growing ESG disclosure expectations, and increased scrutiny from regulators, now is the time for finance leaders to reassess their ESEF readiness.
What is a Business Development Company? Business development companies invest in or develop businesses. Business development companies or BDCs are often themselves publicly traded companies, with stock shares available for purchase on the major exchanges. Learn how a BDC works and the advantages and disadvantages of this approach.
How to Address SEC Comment Letters Submitting filings to the U.S. Securities and Exchange Commission often comes with the possibility that the SEC will issue a comment letter in response. SEC comment letters aim to clear up an inconsistency, inaccuracy or vagueness in the filing. When companies receive one of these letters, they have a relatively short time to provide a comprehensive and accurate response. Timely and effective responses do more than ensure compliance — they also affect investor confidence in the business.
Mastering AI for Financial Reporting AI is transforming finance by automating tasks, enhancing accuracy, and generating strategic insights. To fully harness AI's power, finance professionals must familiarize themselves with the technology itself and need to master effective prompting—crafting questions and instructions for optimal results.This guide explores tools, techniques, and strategies to maximize AI's potential, enabling efficient, data-driven financial reporting.
DFIN's Software Transformation Boosted by ActiveDisclosure's Strong Quarterly Results DFIN’s ActiveDisclosure (AD) achieved double-digit sales growth in the first quarter, marking another excellent quarter for our financial reporting software.The continued success of AD is especially gratifying, because 2024 represented the first full year of DFIN’s operating only our upgraded and relaunched ActiveDisclosure, after sunsetting the previous solution. The robust growth shows that we are meeting — and exceeding — our clients’ needs.
XBRL Digital Tagging for CSRD & ESRS: How Companies Can Meet the EU’s New Digital Reporting Requirements The EU’s Corporate Sustainability Reporting Directive (CSRD) marks a shift in corporate transparency surrounding sustainability disclosures. At the heart of this transformation is XBRL, the digital language for tagging, structuring, and submitting ESG data. Companies subject to CSRD must comply with new sustainability standards as well as integrate digital reporting processes into their existing workflows.
ActiveDisclosure’s Transformation is Winning New Clients for DFIN DFIN’s fourth quarter and full-year 2024 earnings, out yesterday, illustrate that our transition to the new ActiveDisclosure platform is driving success in the marketplace.
FERC Reporting: Guidelines, Accounting & How to File The Federal Energy Regulatory Commission (FERC) is an independent body that oversees several aspects of the U.S. energy industry including natural gas and oil projects. Among the projects FERC oversees are proposals for natural gas pipelines crossing state lines; hydropower licensing; and other aspects of interstate electricity, gas and oil transmissions.FERC is also involved in oversight for the energy industry. In this capacity, FERC monitors:
Capital Markets Outlook 2025: Opportunities Amid Change 2025: A Look at What’s Ahead in Capital Markets, Regulatory Compliance, and Cybersecurity SeriesShaped by a new presidential administration, economic shifts, and technological advancements, 2025 marks a transformative year, with significant changes expected across mergers and acquisitions (M&A), IPO activity, regulatory compliance, and cybersecurity.