In a world where operational disruption can strike without warning—from cyberattacks and power outages to supply chain interruptions and pandemics—organizations must prioritize protecting the essential components that keep their business running. These components, known as critical business functions, are the backbone of continuity planning.�

  The adoption of International Financial Reporting Standards (IFRS) has become a transformative milestone for businesses worldwide, driving consistency and transparency in financial reporting. IFRS provides a universal language for financial statements, enabling organizations to compare their performance seamlessly with peers across border