{"id":148556,"date":"2026-03-26T06:33:08","date_gmt":"2026-03-26T06:33:08","guid":{"rendered":"https:\/\/barc.com\/?post_type=news&p=148556"},"modified":"2026-03-26T11:15:25","modified_gmt":"2026-03-26T11:15:25","slug":"consolidation-expands-into-esg-disclosure-management-and-tax","status":"publish","type":"news","link":"https:\/\/barc.com\/news\/consolidation-expands-into-esg-disclosure-management-and-tax\/","title":{"rendered":"Beyond the Close – Consolidation Expands into ESG and Disclosure Management"},"content":{"rendered":"\n

BARC today published the third edition of “The Financial & Group Accounting Survey 26″<\/a><\/strong> – with 600 participants, one of the world’s largest independent studies on consolidation and group accounting.<\/p>\n\n\n\n

Core consolidation functionality has reached a high level of maturity across most organizations. 76%<\/strong> use specialized consolidation software – significantly higher than the comparable figure for enterprise planning from “The Planning Survey.” Average satisfaction on the Business Benefit Index (BBI) rose from 6.2<\/strong> to 6.6<\/strong>. The focus is shifting: organizations are investing in extended modules such as Disclosure Management, ESG, GRC, Tax, and Account Reconciliation.<\/p>\n\n\n\n

“Consolidation solutions are being renewed at a faster pace. For the first time, we measure an average installation age of under 8 years,” says Stefan Sexl, Senior Analyst at BARC and one of the study’s authors. “New implementations typically have a broader scope than legacy installations and include topics like Disclosure Management, Tax, Global Minimum Tax – and ESG, which remains high on the future investment list despite the Omnibus uncertainty.”<\/p>\n\n\n\n

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Key findings<\/h2>\n\n\n\n