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Human Times
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Accountancy Slice
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Legal Slice NA
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Legal Slice UK
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Recent Editions

North America
Human Times
Three workers have died since Hyundai Motor started construction of its $7.6bn auto plant in Georgia in 2022, according to a Wall Street Journal report citing a review of federal records. The facility, which is operated through a joint venture between Hyundai and South Korea's LG Energy Solution, hit the headlines last month after an immigration raid by U.S. Immigration and Customs Enforcement agents led to the detention of hundreds of South Korean workers. Current and former workers, including safety coordinators who helped oversee construction of the plant, said the work environment involved poorly trained workers and managers unwilling to enforce safety standards.
Full Issue
UK
Human Times
Tesco is reportedly in discussions to join a government-backed initiative aimed at keeping people with health conditions and disabilities in work, amid concerns over rising economic inactivity. Sir Charlie Mayfield, the government’s worklessness tsar, has approached companies to collaborate with the Department for Work and Pensions to prevent workforce dropouts, particularly among those with mental health issues. The initiative forms part of an independent review exploring how employers can intervene early to support employees, complementing NHS efforts. Since lockdown, the number of people neither working nor seeking employment has risen by nearly 700,000 to 2.8m. The government will consider Mayfield’s recommendations once the review concludes, with the aim of helping employers better support sick or disabled workers.
Full Issue
USA
Education Slice
President Donald Trump has outlined a significant shift in education policy during his second term, emphasizing the expansion of private school choice while reducing the federal government's role in education. The U.S. Department of Education has issued guidance to states on utilizing federal funds to promote both public and private school options, resulting in hundreds of millions of dollars directed toward charter schools. Christopher Lubienski, a professor of education policy at Indiana University Bloomington, said: "This is a change in approach, using the power of the federal government to basically incentivize states to jump on board with this." The administration's actions represent a notable increase in federal involvement in school choice, a traditionally state-level issue, and have sparked discussions about the future of public education funding and policy.
Full Issue
USA
Accountancy Slice
Nearly every large company to have introduced artificial intelligence (AI) has incurred some initial financial loss, according to an EY survey, due to such factors as compliance failures, flawed outputs, bias, or disruptions to sustainability goals. The survey was based on responses from 975 executives overseeing AI at companies with annual sales exceeding $1bn from around the world in July and August 2025. It was focused on what it terms "Responsible AI" adoption, a series of metrics assessing whether companies have established internal governance policies for AI, communicated clear usage guidelines, and monitored compliance. Companies with more fully developed "Responsible AI" policies reported stronger performance on sales, cost savings, and employee satisfaction metrics, EY said.

Scotland
Legal Matters Scotland
Scottish Labour leader Anas Sarwar has criticised John Swinney, accusing his government of "incompetence" after 573 drug supply charges were dropped between 2022-2025 due to statutory time limits, letting dealers evade justice. Sarwar claimed this shows the Government has "lost control" amid Scotland’s continuing highest-in-Europe drug death rate. He said the failures harm victims, communities, and families. Swinney responded that significant work is underway to tackle court backlogs caused by the pandemic, noting prisons are overcrowded with drug-related offenders. He highlighted initiatives including expanded rehab placements, a safer consumption room, and naloxone rollout, emphasising that the Scottish Government is focused on bringing perpetrators to justice and addressing the country’s drug crisis despite systemic challenges.
Full Issue
North America
Legal Slice
Three workers have died since Hyundai Motor started construction of its $7.6bn auto plant in Georgia in 2022, according to a Wall Street Journal report citing a review of federal records. The facility, which is operated through a joint venture between Hyundai and South Korea's LG Energy Solution, hit the headlines last month after an immigration raid by U.S. Immigration and Customs Enforcement agents led to the detention of hundreds of South Korean workers. Current and former workers, including safety coordinators who helped oversee construction of the plant, said the work environment involved poorly trained workers and managers unwilling to enforce safety standards.
Full Issue
Europe
Risk Channel
Google may be forced to make changes to how its search engine operates in the UK after the Competition and Markets Authority (CMA) granted it "strategic market status" under the Digital Markets, Competition and Consumers Act. This gives the competition watchdog the power to impose rules on Google’s search and advertising businesses. Will Hayter, the CMA's executive director for digital markets, said: "We have found that Google maintains a strategic position in the search and search advertising sector – with more than 90% of searches in the UK taking place on its platform." Oliver Bethell, senior competition director at Google, warned that the ruling could harm innovation and lead to higher prices.
Full Issue
North America
CFO Slice
U.S. IPOs rebounded strongly through the third quarter, raising $15.9bn - nearly double the previous quarter - and marking the highest quarterly total since the fourth quarter of 2021, according to EY. IPO proceeds for the first nine months of 2025 rose 21% year-on-year to $33bn, with volumes up 49% to 180 offerings. The surge reflects investor resilience amid persistent geopolitical risk and optimism around AI, fintech, defence, and healthcare themes. Private equity exits have also surged, with PE-backed IPO proceeds up 68% globally. However, EY also warned of obstacles ahead. “Long-term [interest] rates have faced upward pressure due to idiosyncratic dynamics and rising concerns around fiscal sustainability,” the Big Four firm said. “Elevated bond yields increase discount rates, making IPO valuations less attractive and forcing issuers to deliver clear profitability paths, not just narratives.” Additionally, it said “political instability, such as the U.S. government shutdown, and concerns over Federal Reserve independence raise risk premiums.”
Full Issue