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Recent Editions
North America
Human Times
The threat posed to workers by artificial intelligence is giving employers more leverage, and CEOs are increasingly demanding results and holding people accountable for them. The focus now is on building a “performance culture” - a phrase used 633 times, up from about 460, on earnings calls and in corporate documents across companies in the S&P 500 Index last year - where expectations of workers soar, underperformers risk getting managed out and executives are less forgiving of bureaucratic impediments to efficiency. Ben Bryant, a professor of leadership and organization at Switzerland’s IMD Business School, wonders: “What will be sacrificed in the interests of performance?” Bloomberg observes that employee mental health, which business leaders prioritized during the pandemic, could once again get short shrift.
Full Issue
UK
Human Times
The threat posed to workers by artificial intelligence is giving employers more leverage, and CEOs are increasingly demanding results and holding people accountable for them. The focus now is on building a “performance culture” - a phrase used 633 times, up from about 460, on earnings calls and in corporate documents across companies in the S&P 500 Index last year - where expectations of workers soar, underperformers risk getting managed out and executives are less forgiving of bureaucratic impediments to efficiency. Ben Bryant, a professor of leadership and organisation at Switzerland’s IMD Business School, wonders: “What will be sacrificed in the interests of performance?” Bloomberg observes that employee mental health, which business leaders prioritised during the pandemic, could once again get short shrift.
Full Issue
USA
Education Slice
Cybersecurity remains the leading technology concern for U.S. school districts, while adoption of formal artificial intelligence guidelines has accelerated sharply over the past year, according to the Consortium for School Networking’s State of EdTech 2026 report. The survey of more than 600 K-12 technology leaders found that nearly 80% of districts now have AI guidelines in place, up from 57% in 2025, as schools increasingly focus on managing technology safely and effectively amid rising cyber threats and tighter budgets. District leaders said budget constraints, limited resources, staffing shortages, and insufficient professional development remain major barriers to implementing technology-driven learning environments, while procurement processes are becoming more focused on security, interoperability, and instructional value. The report also found that many districts continue to face staffing shortages in cybersecurity and instructional technology support, even as schools adopt more structured processes for vetting digital tools and monitoring risks associated with students’ personal device usage.
Full Issue
USA
Accountancy Slice
Top Senate Democrats are demanding answers from Treasury Secretary Scott Bessent and IRS chief executive Frank Bisignano over a controversial settlement between President Donald Trump and the IRS that created a $1.776bn “Anti-Weaponization Fund” for individuals claiming they were improperly targeted under the Biden administration. In a letter sent by Sens. Elizabeth Warren (D-MA) and Ron Wyden (D-OR), the lawmakers criticized the agreement as potentially corrupt and raised concerns that the fund could benefit Trump allies or individuals connected to the January 6th Capitol attack. They also questioned provisions that appear to shield Mr. Trump, his family, and affiliated businesses from certain ongoing or potential IRS audits and investigations. The settlement stems from Trump’s $10bn lawsuit against the IRS after a former government contractor pleaded guilty to leaking confidential tax records of Trump and other wealthy individuals. “This is an unprecedented remedy,” said former IRS Commissioner Daniel Werfel. “People expect the same tax rules and enforcement framework to apply to everybody.” “The president and his affiliates might not pay the taxes they should,” added Brandon DeBot, policy director at New York University’s Tax Law Center. “This is giving the president and his affiliates completely different set of rules than everyday taxpayers.”
Full Issue
Scotland
Legal Matters Scotland
Single-sex spaces such as toilets and changing rooms should be used according to biological sex, under new guidance issued by the Equality and Human Rights Commission and approved by ministers. The code of practice, published following last year's Supreme Court ruling on the definition of a woman under the Equality Act, states that transgender people should instead be offered access to gender-neutral or separate facilities where possible. The guidance applies to a wide range of public settings, including shops, gyms, hospitals and restaurants, and recommends that gender-neutral facilities be self-contained and fully lockable. Women and Equalities Minister Bridget Phillipson said the aim was to provide organisations with "clear, accessible guidance" while ensuring people could live free from discrimination and harassment. The EHRC said denying transgender people access to any facilities at all could be discriminatory, and suggested businesses could adapt existing spaces, such as disabled toilets, to meet the requirements. While groups including For Women Scotland and Sex Matters said the move should end delays in implementing the ruling, critics including the Scottish Greens condemned the guidance as "authoritarian and cruel."
Full Issue
North America
Legal Slice
The Commodity Futures Trading Commission (CFTC) has sued to block Minnesota from enforcing a first-in-nation law to outright ban prediction markets such as Kalshi and Polymarket. The regulator argued the law violated the U.S. Constitution by criminalizing at the state level the operation of derivatives markets governed by federal law. "This Minnesota law turns lawful operators and participants in prediction markets into felons overnight," CFTC Chairman Michael Selig said. "Prediction markets are designed to be addictive and prey especially on young people and low-income folks," Minnesota Attorney General Keith Ellison, a Democrat, said. "They help the ultra-rich get richer and the rest of us get poorer."
Full Issue
Europe
Risk Channel
Verizon has said software flaws rather than stolen passwords have become the dominant entry point for hackers. In a review of more than 31,000 incidents in its annual Data Breach Investigations Report, Verizon found 31% started with vulnerability exploitation. The report said attackers are using AI to spot and exploit known vulnerabilities at machine speed, with the technology accelerating attacks from months to hours. Hackers are “demonstrably using GenAI to help at different stages of attack including targeting, initial access, and development of malware and other tools . . . AI’s primary impact is currently operational: automating and scaling techniques defenders already know how to detect, not yet unlocking these novel or rare attack surfaces.” Meanwhile, employees are not waiting for IT approval before adopting AI tools. Unapproved AI usage at work tripled from 15% to 45% of the workforce, making “shadow AI” the third most common source of non-malicious data leakage.
Full Issue
North America
CFO Slice
A new Harvard Business Review analysis of leadership teams across S&P 500 companies has found that most executives reach the C-suite through long-term internal promotion rather than external hiring. The study, which examined nine common executive leadership roles across S&P 500 firms, found that nearly 60% of C-suite functional leaders were promoted internally, rising to as high as 80% in some positions. Internally promoted executives had spent an average of 16 years with their companies, while externally hired executives were often recruited because they had previously held the same role elsewhere. Researchers also found that CEO transitions frequently trigger wider leadership reshuffles. The analysis showed that representation of women and historically underrepresented groups in C-suite roles has risen to 43%, although diversity varies significantly by function. Human resources and communications roles showed the highest representation, while CEO and COO positions remained far less diverse. The report concluded that aspiring executives increasingly need broader leadership capabilities beyond technical expertise, including strategic influence, cross-functional collaboration, and experience leading teams through uncertainty and change.
Full Issue