Advisory Services

---

In today’s regulatory environment, enterprises face growing pressure to deliver consistent, transparent, and auditable financial and sustainability disclosures. Oracle EPM Cloud enables organizations to align GAAP, IFRS, and ESG frameworks within a single, governed platform—bringing structure, control, and insight across both financial and non-financial data. 

Financial Reporting under GAAP and IFRS 

Oracle EPM Cloud provides built-in flexibility to support both US GAAP and IFRS reporting requirements. Whether organizations operate globally or locally, Oracle’s configurable consolidation and reporting capabilities ensure compliance with accounting standards while maintaining efficiency and transparency.

Key capabilities include:

• Automated Consolidation & Adjustments: Streamlined intercompany eliminations, currency translation, and consolidation across GAAP and IFRS entities.
   
• Dual Reporting: Parallel books or reporting hierarchies to produce GAAP and IFRS-compliant results without redundant data entry.
   
• Disclosure Management: Integrated narrative reporting for statutory and management reports, with real-time data connectivity.
   
• Auditability and Governance: Full traceability from source transactions to reported financial statements.

Integrating ESG into Enterprise Performance 

As sustainability reporting becomes mandatory under emerging frameworks such as CSRD, IFRS S1/S2, and ISSB, organizations must bring ESG data into the same governance and control structure used for financial reporting. Oracle EPM Cloud extends enterprise performance management to include Environmental, Social, and Governance (ESG) metrics, ensuring data integrity and alignment across all reporting domains.

ESG capabilities within Oracle EPM:

• Data Integration: Capture and standardize ESG metrics from operational, HR, and supply chain systems.
   
• Scenario Modeling: Assess financial impacts of emissions targets, renewable energy investments, or diversity initiatives.
   
• Governed Submissions: Use Task Manager and Data Management to ensure accountability, approvals, and audit trails.
   
• Reporting and Disclosure: Automate sustainability disclosures in alignment with GRI, SASB, and CSRD frameworks through Narrative Reporting.

A strong ESG data strategy isn’t static—it evolves. Using Predictive Planning and AI-enabled insights, organizations can forecast future outcomes, test scenarios, and make informed sustainability investments.  

Unified Reporting for a Sustainable Enterprise 

 By unifying GAAP, IFRS, and ESG reporting within Oracle EPM Cloud, organizations can:

• Establish a single source of truth for financial and sustainability data.
   
• Improve reporting accuracy and consistency across regulatory frameworks.
   
• Enable scenario-based decision-making that balances profitability and sustainability.
   
• Strengthen stakeholder confidence through transparency and auditability.
   

Oracle EPM Cloud transforms compliance-driven processes into a strategic performance platform—supporting data-driven governance, responsible growth, and sustainable value creation.