Insight

The UK’s largest pension funds have pledged to invest at least 10% of their assets in private markets by 2030, but managing investment and fiduciary risk will continue to be a delicate balance under a new accord, write Tom Barton and Katie Ivens. Seventeen workplace pension providers have sign

Acknowledging the prevalent issue of burnout within the accountancy profession, Martin Osler, Johnston Carmichael's chief people officer, details the proactive strategies and cultural shifts his firm is implementing to foster better employee wellbeing and create more positive work experiences. Burno

Following First Minister John Swinney's Programme for Government, Sandy Begbie CBE discusses the need the Scottish Government to progress beyond a business-friendly tone and implement tangible policies concerning tax, skills, and infrastructure to foster genuine economic growth and investment in Sco

The accountancy profession is undergoing a significant shift of artificial intelligence (AI) – but it’s important to see it for what it is: a tool to improve the way we serve clients, not to replace the personal service that lies at the heart of what we do, writes Kenneth McEwen. AI is h

Susan Nightingale discusses the positive trends in financial investment and support for smaller businesses in Scotland, highlighting their resilience and vital contribution to the nation's economy. Smaller businesses are the lifeblood of Scotland’s economy. Firms employing fewer than 50 employ

If there’s a phrase that neatly encapsulates the Scottish Building Society’s modus operandi it could well be “ambition underpinned by tradition”. The world’s oldest remaining building society, founded in Edinburgh in 1848 as the Edinburgh Friendly Property Investment Co

As artificial intelligence (AI) rapidly moves from a futuristic concept to a practical tool within the accountancy profession, firms across Scotland are grappling with its potential, integrating AI to enhance efficiency while navigating the risks and ethical considerations. Leading Scottish accounta

Stephen Lewis discusses the challenges impacting Scotland's commercial property development, its economic consequences, and advocates for a collaborative public-private sector approach to stimulate growth. Scotland’s commercial property sector has undergone some significant changes in the last

Ahead of World Intellectual Property Day, Alastair explores Smith the crucial significance of intellectual property rights in protecting the creative work and ensuring the commercial success of musicians and composers. It is arguably the most iconic movie signature tune of all time, recognisable fro

Plans to reward people who report corporate crime within their own organisation are to be taken forward by the UK’s Serious Fraud Office (SFO) over the next year, writes Tom Stocker. In its latest annual business plan the SFO lists “progress whistleblower incentivisation reform” as

Grant Strachan discusses the risks associated with investing in Scotch whisky casks, highlighting recent fraudulent activities, and advises potential buyers on the essential due diligence required to protect their investments in an unregulated market. The recent BBC documentary Disclosure: Hunting t

Simon McKeating discusses the vital role of Scotland's food and drink industry in meeting the nation's 2045 Net Zero target, addressing common misconceptions, outlining the challenges and opportunities involved, and stressing the importance of a 'just transition' for the sector. Every day that passe

Lloyds Banking Group’s Scottish Executive Committee chair Jackie Leiper explores how financial institutions can help bridge Scotland’s affordable housing gap and why unlocking private capital and accelerating cross-sector partnerships is critical to solving the crisis and driving long-te

Stuart McCallum examines the potential consequences of higher US tariffs on two of Scotlands key exports – whisky and salmon – considering how producers might adapt and the possible effects on consumers and the wider economy. Whisky and salmon are two of the largest exports from the UK s

New regulations are now in force to protect lowest earning debtors, writes Ahsan Mustafa. An Earnings Arrestment Schedule is an effective method of diligence which puts the onus on a debtor’s employer to repay the debt through deducting the employee’s wages. Breach of an Earnings Arrestm