The global minimum tax of 15%, the reshaping of supply chains under geopolitical constraints, and the regulatory framework for non-financial reporting are redefining the priorities of executive management in 2024. These three axes structure strategic decisions much more than the usual marketing trends.
Pillar Two and global minimum tax: what changes for corporate tax management
The Pillar Two framework, stemming from the OECD/G20 framework, imposes a minimum effective rate of 15% on the profits of multinational groups whose consolidated revenue exceeds 750 million euros in at least two of the previous four fiscal years. EU member states, the United Kingdom, Canada, Australia, and Japan have already adopted or are finalizing the corresponding texts, with staggered implementation dates between 2024 and 2025.
The operational impact goes far beyond pure taxation. Financial departments must deploy systems for granular data collection by jurisdiction to calculate effective rates and associated “top-up taxes.” This practically requires a review of accounting system architecture, the mapping of legal entities, and the flow of information between subsidiaries.
We observe that several players who have published their first reports on business trends in 2024 mention tax regulation in a generic way, without addressing this reconfiguration of reporting tools. Yet this is where the real effort is concentrated: finance and IT teams are working together on compliance projects that mobilize budgets comparable to those of ERP migrations.
Non-financial reporting and compliance: the regulatory framework that structures the market
Several recent pieces of information, notably shared on the Net Actu business site, confirm that sustainability reporting has moved from voluntary commitment to legal obligation in many jurisdictions. The European CSRD directive, SEC rules in the United States (despite their recent evolution), and ISSB standards converge towards a common requirement: verifiable, audited, and comparable ESG data.
For companies, the direct consequence affects the structuring of internal data. Carbon, social, and governance indicators must be produced with the same level of rigor as financial data. Compliance management systems are becoming more complex, and legal departments find themselves on the front line to arbitrate between applicable frameworks depending on the markets.
Three operational constraints to anticipate
- The double materiality imposed by the CSRD requires evaluating both the company’s impact on its environment and the impact of ESG factors on its financial performance simultaneously, which necessitates new methodologies and skills internally.
- Harmonization between frameworks remains incomplete: a company listed in Europe and the United States must manage sometimes divergent requirements, with a risk of duplication in data collection efforts.
- Audits of non-financial data by independent third parties are becoming the norm, which implies documenting collection processes with the same traceability as for certified accounts.
Supply chains and reshoring: the real decisions of companies in 2024
Geopolitical fragmentation is accelerating the reshaping of value chains. Trade tensions between major powers, restrictions on technology exports, and customs compliance requirements are pushing companies to diversify their sources of supply by geographical area.
Nearshoring and friendshoring are no longer just buzzwords. Procurement departments now integrate geopolitical scoring into their supplier selection criteria. Geographical proximity, regulatory stability, and the ability to meet ESG reporting standards weigh as heavily as unit cost.
Data and AI in support of logistical resilience
The use of artificial intelligence in supply chain management goes beyond inventory optimization. Predictive models are used to anticipate disruptions related to geopolitical or climatic events by cross-referencing market data, macroeconomic indicators, and real-time logistical flows.
Companies investing in these tools are not looking to reduce costs by a few points. They are building a capacity for rapid adaptation to external shocks. Data becomes a strategic asset not to personalize a marketing campaign, but to secure operational continuity.
Customer strategy and content: what data maturity changes in 2024
Marketing and customer relations are evolving under the influence of regulations on personal data and the planned end of third-party cookies. Companies with structured proprietary data (first-party data) are gaining a measurable competitive advantage in their markets.
The trend is no longer about accumulating consumer data but about qualifying it. Content strategies are refocusing on high-value formats produced for specific segments, rather than on mass distribution across social networks. The cost of customer acquisition increases when data is poorly qualified, which pushes marketing departments to invest in advanced scoring and segmentation tools.
- Loyalty programs are becoming sources of first-party data, with explicit consent, and directly feed into the models for personalizing product and service offerings.
- SEO-oriented editorial content remains a lever for acquisition, but competition for transactional queries requires producing more technical and targeted content.
- Alignment between marketing and sales teams on a common data framework is crucial for commercial performance, much more than the choice of a communication channel.
Executive management that treats these issues as cross-functional projects (taxation, compliance, supply chain, customer data) rather than as functional silos gains strategic coherence. The common thread of 2024 is neither AI nor geopolitics taken in isolation: it is the ability to manage regulatory and operational complexity with reliable data.
