EY is grateful to all the participants in this study. In particular, we would like to thank those who readily shared their insights and personal experiences in a series of interviews: Gerry Bollman Frank H. Lutz Robin Stalker CFO, Fletcher Building CFO and Member of the CFO, adidas Group Management Board, Claude Changarnier Labor Director, Covestro AG Francesco Tanzi Vice President of International CFO, Pirelli & C. S.p.A Finance, Microsoft International Ryan Mangold Group Finance Director, Jacques Tierny Chris Chen Taylor Wimpey CFO, Gemalto COO & CFO, DDB Greater China Malina Marinova Zlatko Todorcevski Miguel Escrig Senior Finance Manager at CFO, Brambles Head of Finance, Telefónica Progress; Former CFO of Telerik Kmc]lm Kmcq!MhY\`qYq Deborah Gibbins