In today’s rapidly evolving business environment, resilience has become a core priority for organizations of all sizes and sectors. Disruptions—from cyberattacks and supply chain failures to extreme weather and global pandemics—have become more frequent and unpredictable.

  Emerging markets have become a focal point for global economic growth, with their dynamic business environments attracting international investments. However, financial reporting inconsistencies across these markets often pose significant challenges for investors seeking comparability and