The year that has just passed was marked by extreme natural events that demonstrated in the most tangible way that the climate crisis is no longer a future scenario. Floods, wildfires, and high-intensity weather events transformed climate risk from a theoretical concern into an immediate economic reality.
In this environment, businesses are called upon to reassess not only their strategies, but also the way risks are reflected in their financial statements. Excessive optimism in transition scenarios creates a false sense of security. When adverse scenarios are ignored, risk assessments are distorted, and users of financial statements are led to incorrect conclusions.
A green narrative without numbers, greenwashing, and the downplaying of climate risks are not merely communication issues; they affect the credibility of information, audit risk, and access to capital.
At the same time, the withdrawal of insurance companies from covering extreme climate risks sends a clear message: climate risk is no longer exceptional ιτ has become structural. This shift is reshaping the business landscape, affecting costs, financing, and the ability of entire sectors to continue operating.
Climate data now plays a pivotal role. Companies that systematically assess their exposure to future climate scenarios and embed climate risk into their investment decisions and strategic planning are viewed more favorably by insurers and investors alike. Those that fail to adapt, by contrast, face the growing risk of losing both insurance coverage and access to capital.
Finally, in an environment of heightened risk and intensified regulatory scrutiny, the digitalization of compliance processes takes on a pivotal role. Phase II of the Digital Delivery Note is not simply a technical obligation, but a comprehensive change in the way the movement of goods is recorded, monitored, and controlled, with ERP systems now at the core.
This time, everyone is involved. Sender, receiver, and even intermediate carriers must participate in a shared digital process. Transactions are no longer unilateral — they are connected.
ERP systems move to the center of compliance. The new requirements cannot live outside your core systems. They must be embedded in the ERP that already supports daily operations.
This month’s three articles aim to connect these seemingly distinct topics within a common framework: the transition to an economy in which risk—climatic, financial, and regulatory—must be identified, measured, and consistently reflected. Because in this new reality, decisions are no longer made on the basis of statements, but on the basis of data.
As the year draws to a close and the festive season of Christmas and the New Year approaches, we hope this period offers time for rest and reflection. May the coming year be accompanied by health, stability, and well-substantiated decisions that strengthen sustainability and resilience in an ever-changing environment.
We hope you find this month’s articles of interest.
As with the 26-year journey of E-ON INTEGRATION, our people are always by your side, offering innovative technological platforms and advisory services to support you.
