Digitalisation has brought new  3  Source: Statistics Finland, Consumer Price Index, accessed 2 May 2016. 4  Source: Tom Goodwin, The Battle Is For The Customer Interface, Techcrunch, 2015. 2  BIS central bankers’ speeches  players on to the field and changed the rules of the game.
Albeit still in an embryonic stage, another important aspect concerns the non-financial reporting audit framework. The Roadmap for Addressing Climate-Related Financial Risks by the Financial Stability Board proposes to define such a framework.