Deloitte Thought Leadership

Our new Deloitte Legal Dealmaking in Central Europe - A closer look at Share Purchase Agreements Study 2025 builds on Deloitte Legal’s experience across Central Europe to provide practical insights into how SPAs are structured, negotiated, and executed in the region.

AI everywhere: Like magic but with algorithms

Amid fiscal caution, technological disruptions, and geopolitical challenges, the world’s Top 250 retailers achieved a year-on-year growth of 3.6% in FY2024* (down from 8.3% in the previous year). The apparel and accessories sector led the way with robust 6.0% annual sales growth.

Consumer interest in electric cars continues to decline in the world’s largest markets, in favour of the internal combustion engines, that are gaining ground in consumer preferences in Germany (53%, up from 49% in 2024), Japan (41%, up from 34% in 2024), India (54%, up from 49%) or China (38%, up from 33%), except in the USA where, however, classical engines hold a high share in consumer options (62% vs. 67% in 2024), according to the Deloitte 2025 Global Automotive Consumer Study.

On March 19, 2019, the European Union took a groundbreaking step in reshaping its approach to foreign investments with the enactment of EU Regulation 452. This landmark regulation, which came into full effect on October 11, 2020, introduced a Foreign Direct Investment (FDI) screening framework across all EU Member States. Its goal is to enable national governments to evaluate and monitor foreign investments in critical sectors, safeguarding key strategic interests from non-EU investors.

Almost 90% of commercial real estate companies (commercial spaces, business centers and office, logistics premises) expect their revenues to increase in 2025, but remain cautious about the changing market conditions, and 60% anticipate an annual growth of more than 5%, after two consecutive years in which most participants expected revenue declines, according to Deloitte 2025 Commercial Real Estate Outlook. At the same time, more than 68% of participants (compared to 27% last year) expect real estate fundamentals to improve across areas such as cost of capital, capital availability, property prices, transaction activity, rental growth, and vacancies.

Companies in Romania expect a challenging year, marked by cautious optimism and a focus on managing risks and costs, according to the Deloitte 2025 Romania CFO Survey, conducted at the end of last year among approximately 130 Chief Financial Officers (CFOs) based in our country. Most of the Romanian CFOs predict increase in revenues for this year (58%), but their share has been continuously declining over the past years, from 73% in 2021. Their expectations are in line with their Central European peers’.

Generative AI (Gen AI) adoption has reached a key phase, with seven out of ten respondents (67%) that participated to the latest edition of Deloitte’s study “The State of Generative AI in the Enterprise: Now decides next” reporting their organizations are increasing investment in this technology due to its strong value. Improvement in efficiency and productivity is the most common benefit achieved through Gen AI initiatives (34%), followed by increased innovation (12%), improved products and services (10%), reduced costs (9%) and enhanced customer relationships (9%).

Deloitte UK’s latest re/insurance CSRD report builds on its inaugural edition, expanding insights with data from 23 organisations across the insurance value chain. This report explores industry readiness and emerging practices, addressing key challenges like programme maturity, double materiality, transition plans, Scope 3 GHG emissions, and technology considerations. Dive into the report to gain cutting-edge insights and prepare for the future of re/insurance.

Deloitte UK, in collaboration with Aon, presents a comprehensive report exploring how insurers and their clients can navigate the complexities of climate transition risks. The report delves into the insurance sector’s role and challenges, examines the unique hurdles in hard-to-abate sectors through real-world case studies, and offers five actionable recommendations to accelerate progress while identifying key participants. Read the full report and drive scalable, efficient solutions for a sustainable future.

Deloitte's EMEA Centre for Regulatory Strategy presents its annual Regulatory Outlook report, which explores how major regulatory trends will affect the financial services (FS) industry across the UK and the EU in the year ahead, and how board members and senior executives can anticipate and respond to them effectively. Explore the report to gain an in-depth overview of this year’s regulatory landscape for financial services, including the impact of technology, data, and sustainability on the industry.

The overall costs of the global energy transition, estimated at USD 200 trillion by 2050, could be reduced by almost 25% using de-risking instruments, thus facilitating new, innovative methods of financing and refinancing green projects, according to Deloitte study “Financing the Green Energy Transition. Innovative financing for a just transition”. Priority investments of the transition – solar and wind farms, storage infrastructure, technologies for obtaining green hydrogen through electrolysis, electrification, carbon capture and storage, etc. – are perceived as having significantly higher risks than fossil-based projects, which is directly reflected in the increase in cost of capital, affecting the financial efficiency and attractiveness of green projects, as shown in the report.

Direct marketing is a vital element in the success of most businesses. Companies are continually caught between the need to develop innovative marketing strategies that leverage newer and more powerful technologies, while at the same time adapting to regulatory challenges which limit how they approach customers and nurture relationships.

Are you looking for new ways to increase employee motivation? Are you considering implementing an employee stock plan, but wondering whether it is the right fit for you?

According to the Deloitte Digital Media Trends 2024 study, average monthly household spending on video-on-demand streaming platforms has risen nearly 30% from last year, from $48 to $61, covering an average of four subscriptions. Costs vary significantly across generations, with Millennials, Gen Z, and Gen X spending around $67, while Boomers and Matures spend the least.

The Deloitte Global Gen Z and Millennial Survey 2024, including Romania, found that the cost of living is a major concern for young Romanians, but the percentage expressing this concern has slightly decreased compared to last year. Additionally, almost half of Generation Z Romanians and 33% of Millennials are optimistic about their future financial situation.

Sustainability will lead to a significant change in the role of the Chief Financial Officer, which will likely involve managing more non-financial data than financial data in the coming years, as the EU directive on corporate sustainability reporting imposes new requirements for which CFOs are generally held responsible.

Half of the women who work are experiencing higher levels of stress compared to a year ago, and a similar proportion (49%, up from 2023) report that their employers do not support them in balancing professional responsibilities and personal life commitments, according to the Deloitte Women @ Work 2024 study, conducted globally.

Although significant strides have been made internationally in recent years to reform standards and practices for preventing and combating money laundering, international bodies estimate that between 800 billion and 2 trillion dollars are laundered globally each year. The impact of financial crime is felt across all segments of society.

This report presents the views and sentiments of real-estate developers, investors and market advisers from across Central Europe on the prospects for the real estate market in the months ahead. The topics covered include the challenges they will face, investment and transaction activities, debt financing and tax climate.

It’s time to trade in the rules, operating constructs, and proxies of the past. Prioritizing human performance can help organizations make the leap into a boundaryless future.