Nos derniers articles

Europe faces a transformative era with political shifts, aging populations, climate crises, and technological disruptions. The 2024 elections highlighted polarization, while war and trade tensions expose vulnerabilities. Insurance Europe emphasizes insurance’s role as a stabilizing force, urging smarter, proportionate regulations. Their strategic reset aligns with EU priorities, focusing on savings, natural disaster protection, AI, and insurance’s societal value to boost competitiveness and resilience.

In 2024, the Joint Committee remained key in analyzing cross-sectoral financial risks, publishing joint risk reports in spring and autumn. The spring report warned of elevated risks from weak growth, uncertain rates, and geopolitical tensions, with concerns over rising credit risk and potential market corrections. The autumn report emphasized ongoing economic uncertainty, market volatility, and the effects of high interest rates. It highlighted inflation risks, operational and cyber threats, and included a detailed focus on credit risk, urging financial institutions to maintain strong risk management, provisioning, and adaptability in facing evolving challenges.

This study analyzes tone consistency in bank risk disclosures from regulatory Pillar 3 reports and annual IFRS reports. Findings indicate that optimistic P3 tones enhance annual report informativeness, while pessimistic tones can obscure it.