What makes an image a BDO image, and the importance of the 'moment of red'
VISUAL IDENTITY GUIDELINES
Imagery
2023
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VISUAL IDENTITY GUIDELINES / IMAGERY Contents
X Background and introduction
02 03 04 05 06 07 08 12 13 14 15 16 17 18 21 22 23 24 25 26
X The BDO Brand X Our visual identity
X Visual identity guidelines 2023
X Introduction to our photo-based imagery
X Core concepts
– Core concept 1: making connections
– Core concept 2: reflections
– Core concept 3: finding moments of red
X Vector-based visuals
– Iconography – Illustrations
– Textured backgrounds
X Applying the style
– Applying the style for advertisements & social media
– Applying the style for print
– Applying the style for BDO web sites
X BDO people portraits X External photographers
X Recommended imagery web sites & what to avoid
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Background and introduction
BDO is one of the leading global accounting and consulting organisations and is uniquely built to provide the absolute highest standards of service and a collaborative culture that values all of its relationships, internally and externally. We are known for being a distinctively different network. To protect and strengthen our brand, we must take the opportunity to project that difference whenever we present ourselves and at the same time ensure that we maintain consistently high levels of professionalism in our approach to branding, design and the production of visual materials.
Since our foundation in 1963, BDO has used a number of design and visual approaches. In recent years all our market-facing materials have been branded using the strong red, linear frame and 35° angle that are the most memorable and recognisable parts of our logo. In the late 1990s, we employed what became known as the Hockey stick - a use of the logo frame, positioned to the left and top of printed materials. The rebranding exercise in 2010 broke the hockey stick into two and made each part wider, lining them up vertically to create the Locator , which was used to focus on key content or imagery.
With these new Design Guidelines, we are evolving the Locator into an even bolder, stronger and clearer brand element: the Cornerstone . The Cornerstone sees our strong red line grow wider and stronger with a focus on the 35° element, which - because of its new size and weight - has moved to ‘live behind’ the logo. The objective of this refreshed visual identity guidance is to maximise the consistency of our visual executions across all BDO firms and in all media. It outlines the changes, updates and new elements being introduced in 2023, describing and codifying their usage so that our visual impact is enhanced and strengthened worldwide.
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The BDO brand
To protect and strengthen our brand, we must ensure its consistent representation across the world through the proper application of our refreshed visual identity. BDO’s clearly stated purpose is our WHY: People helping people achieve their dreams. Our WHY is our fundamental reason for being and it shapes how we support our people and our communities, as well as how we work with our clients in a world of change. Our brand defines that distinctive positioning.
The overarching principle of how we express our brand visually is rooted in what BDO stands for: X WHY we exist: We are people helping people X WHAT we do: We help people, our clients and the world to be fit for a successful future X WHERE we have impact: Our stakeholders feel value and understood. We listen to them, we treat them as individuals and we create ideas that deliver
It is vitally important that our visual expression is aligned to our brand ambition and that the representation of BDO in all our communications, both online and in print, communicates a compelling and differentiating point of view, reflecting how our clients are at the centre of everything we do. In these refreshed visual identity guidelines we combine exceptional, beautiful and uncluttered design work that, when combined with relevant content and clear writing, expresses who we are and want to be, creating a comprehensive picture of what we stand for and how we work. Our visual identity should always be applied sophisticatedly and elegantly to achieve professional results and be as comfortable in digital media as in print.
value, ensuring easy and effective relationships.
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GLOBAL CONSISTENCY Our guideline documents
These guidelines describe in detail how our brand and visual identity can be used to maximise the consistency of our brand across the world. Each of our previous guideline chapters has been updated for 2023 - and some new chapters have been included as well.
VISUAL IDENTITY GUIDELINES
BRAND GUIDELINES
THE BDO BRAND CENTRE The BDO Brand Centre on BDO World , our global intranet, hosts all our brand assets It contains all the tools, templates and guidelines our firms require to implement the visual identity. It is accessible to everyone in BDO. The templates, artwork and reference files relevant to this guidance chapter are listed at the back of this document and can be downloaded directly from the BDO Brand Centre.
We have a refreshed Colour palette although our focus on the colour red remains undimmed. Our brightened logo continues to play an important role and our bold sans serif fonts continue to be differentiators for BDO within the professional services environment. Our newest brand element, the Cornerstone, is an evolution of the strong, red graphic device that has always been the most compelling visual feature of our visual identity. It is a fresh echo of our logo and a modern use of its frame.
The guidance in our Brand Architecture chapter is now clearer than ever before. At BDO we operate a Masterbrand approach which means we must manage all our sub brands carefully and above all never create any visuals or text that are in competition with the primary BDO logo. The Tone of voice guidelines and the How to talk about our brand compilation of BDO-focused messaging and evidence explain how to apply a consistent voice that reflects our attitude and our personality. These two documents help everyone throughout our global organisation to articulate what our brand stands for and to tell our brand story in the most compelling and relevant way. An added bonus is that they help our clients to see that we are ONE BDO.
Our imagery is of paramount importance and a vibrant new approach to the use of photography has enormously increased our visual impact. For the first time, we have been able to create a ‘starter’ imagery library that is accessible by all BDO firms, populated with distinctive, appropriate, beautiful and ownable images - including an icon gallery. As always, the Imagery guidelines also contain a full brief on how to achieve alignment with these images when our firms are sourcing or commissioning their own imagery.
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THE FULL LIST Brand and visual identity guidelines 2023
BRAND GUIDELINES
VISUAL IDENTITY GUIDELINES
BRAND ARCHITECTURE
BASIC ELEMENTS
IMAGERY
USING THE LOGO
LITERATURE
VIDEO & ANIMATION
VISUAL IDENTITY GUIDELINES
Imagery
SUMMER 2023
...coming soon
Our brand is the most enduring asset we possess: it’s vital that it clearly demonstrates what we stand for
An overview of the core elements of the BDO brand
How to use imagery appropriately and credibly as a powerful branding tool
In-depth guidance around the correct use of our logo
Combining our basic elements with appropriate copy to create beautiful, uncluttered design
Making the best use of our brand elements in video, motion graphics and animation
TONE OF VOICE
SOCIAL MEDIA
STATIONERY
SIGNAGE
MOBILE APPS
DIGITAL ACCESSIBILITY
VISUAL IDENTITY GUIDELINES
Social Media design guideline BEST PRACTICE GUIDELINES
...coming soon
SUMMER 2023
Language is an integral part of the overall BDO brand experience, so our tone of voice needs to be applied consistently
How to design branded content for all social media platforms
Every piece of BDO communication carries a piece of our brand story: stationery is no exception
BDO signage that stands out from the crowd and aligns with our visual identity
How to navigate the digital space to ensure a clear representation of the BDO brand for
BDO is fully committed to promoting accessibility in all our digital content
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Introduction to our photo-based imagery GUIDELINES
It is important that our imagery is distinctive, but it needs to be used appropriately and credibly in order to become a powerful tool. Our imagery should represent BDO as a human, purpose-driven organisation. The photography we select should show who we are and what we do, in combination with our storytelling and crafted content that intentionally aligns with our purpose. Authenticity can be amplified by using real-life stories with real BDO people. We want to demonstrate our WHY: People helping people achieve their dreams. As a visual approach, this means leaning deeper into the visual guidelines that connect our global organisation to help our brand stand apart. We want to continue to focus on bright, modern visuals that mirror our people, environments and the world in which we live today. Furthermore, we want to explore more conceptual and emotive visuals that create cohesive experiences that connect and reflect our content. The same level of consideration that is applied when choosing a headline should be applied when choosing imagery. The union of deliberate copy and well-chosen imagery works together to communicate a cohesive and effective message.
We have sorted our photographic guidelines into three core concepts:
Making connections
Reflections
Finding moments of red
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Core concept 1 / making connections OVERVIEW
This core imagery concept aims to develop a visual style that inspires, engages and relates to the viewer. We want to see a connection to our people and clients, to the industries we serve and the details that make those industries unique. It includes connections to places around the world in which we have a presence, connections to abstract thought/concepts that embody our messaging, as well as to emotions that can move and inspire. It should be bright, modern, ownable and complementary to our design system. This concept can be categorised into five focus areas:
Business concepts: visuals that communicate a particular concept, captured in a real-time moment.
Locations: places and scenes that connect with the viewer and convey our appreciation and understanding of our clients’ needs and culture.
Feelings and emotions: authentic visuals that exhibit emotion to build deeper connections with both the viewer and our content.
Industry objects relevant to our clients’ business areas: these reflect our understanding and knowledge of our clients’ businesses, increasing their confidence in our industry familiarity and in their relationship with us.
People and conversations: these illustrate our service offerings through theme or metaphor and always include two or more people in a realistic environment.
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Core concept 1 / making connections PEOPLE AND CONVERSATIONS
People are important in every aspect of our business. Wherever possible, your imagery should include two or more people engaged in an activity or conversation. Aim to ensure that all people depicted are: X Engaged in the situation and not with the viewer i.e. not looking at the camera but looking away, facing each other or seen in the distance. X Happy, calm and controlled, illustrating confidence in their activity. X Always adults. X Always portrayed in a positive context. X Models or actual BDO clients/people whose ethnicity and culture have been considered, with reference to a particular market or industry. X Down to earth and real, conveying honesty and trust.
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Core concept 1 / making connections FEELINGS AND EMOTIONS
When appropriate, our visuals should exhibit emotion in order to ensure a connection with the viewer. These assets should display a breadth of subjects, cultures and landscapes and should feel authentic and genuine. Selected visuals should have less of a focus on the face/individuals; instead prioritising the overall impact or connection as the focal point. Our imagery should aim to depict some of the qualities below: X Less focus on the face/individuals and more focus on the overall impact or connection (a more anonymous image). X Imagery that is carefully considered and composed, but not staged. X Images that explore elements of scale to create strong visual contrast to support the story. Images of BDO’s people are a great fit for this focus area. All images must be sourced with proper legal consent and it is strongly recommended to discontinue use of images once individuals are no longer employed by BDO.
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Core concept 1 / making connections OBJECTS / LOCATIONS
OBJECTS Objects can form the main subject in industry-specific scenarios (but not in advertising, see page 21). They should illustrate human involvement or be photographed with an element of human contact.
LOCATIONS The environment you choose is important.
Try to ensure that your locations are: X Shot in realistic environments. X Relevant to your market and message. X Tidy, clean and simple. X Easily identifiable, so that your key messages are quickly conveyed.
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Core concept 1 / making connections BUSINESS CONCEPTS
Sometimes the goal of our messaging can best be achieved by using an abstract approach. This category for communicating your business messaging allows for conceptual imagery, where the content captures a real- time moment with the objective of provoking a new way of looking at or thinking about things. When selecting this category, aim to ensure that you keep in mind that: X Reflections remain core to the composition. X The image is a credible vehicle for your business concept. X You should consider your audience and think about what the business concepts may be for a particular market or industry.
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Core concept 2 / reflections OVERVIEW
For this concept, our images should contain either two similar or multiple elements that are ‘reflective’ - in action, situation, environment, people, objects, mood or colour. That translates to clear, uncluttered images that are snippets of real-life moments, realistic and naturalistic; 2 or more people or things doing something similar; actual reflections – in a window, on a screen, in a body of water, etc. These should: X Be comparable to each other in shape and size. X Perform or reflect a related action. X Be engaged in a similar activity. X Show a connection in type, although not necessarily the same. X Convey energy and imply momentum, either through the subject matter or through the events being captured. X Use wit and intelligence to reward the viewer with a memorable image. It’s important to note that each image does not have to include all of these items, but these are elements we look for to ensure the strongest photo is being used.
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Core concept 3 / finding moments for red OVERVIEW
To elevate the BDO brand and visual messaging, images that feature our brand-defining colour can spark more bold connections. Although not required for every image, these ‘moments of red’ should be found in every lead image (cover, main image used for promotion etc.) and for substantial projects (reports, surveys, paid campaigns etc.) at a minimum. The red element should reinforce the focus of the image or a detail that connects to the subject matter. Try to: X Find naturally-occurring elements of red within your photos as opposed to digitally modifying the images. X Alternatively, if it’s possible to recolour an element of an image red, while retaining its naturalness, please feel free to do so X Incorporate red elements into custom photoshoots if the opportunity arises.
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Vector-based visuals OVERVIEW
ESG Benefits
In which ways have your ESG initiatives benefitted your business so far?
Improved ESG ratings
Supported recruiting and retention
Improved brand reputation
Improved business resilience
Photographic-based visuals remain the leading approach for our brand, but vector-based/illustrated visuals can be an effective way to quickly convey an idea, bring data-based information to life, or create depth and added interest to a design. To maintain consistency across BDO, vector-based icons and illustrations should have recognisable stylistic qualities. It’s important that illustrative elements are incorporated in a clear manner that elevates or helps to explain a concept or process. It’s equally important that the icons and illustrations chosen convey clarity and can communicate an idea quickly, so that the visuals can intuitively connect to the content and its story. 44% 38% 49% 47%
PLANNING FOR TAX REFORM THE JOURNEY TO A TERRITORIAL SYSTEM OF TAXATION The past year saw a clear correlation between ESG maturity and company performance. Compared to their peers, CFOs of thriving companies are over three times more likely to say ESG is engrained in their business model.
Prediction #3 Supply chain component shortages force U.S. technology firms to reduce reliance on China and reevaluate just-in-time manufacturing practices Who’s Interested in ESG? Retail Healthcare
CURRENT STATE
FUTURE STATE
$
$
Life Sciences
WORLDWIDE SYSTEM OF TAXATION During the pandemic, health equity challenges thrust healthcare into the ESG spotlight. The result? A full 47% of healthcare and 44% of life sciences CFOs are currently pursuing ESG strategies — more than every industry besides retail. Now, recent high-profile news stories have cast the same ethical spotlight onto the technology industry. Is tech ready for the pressure? More than their peers in other industries, tech CFOs cite investor demands and access to capital as their top ESG objectives — a clear indication that tech industry stakeholders expect tangible progress towards ESG commitments in 2023. Data Management and Tax Attribute Modeling Strategic Planning
TERRITORIAL SYSTEM OF TAXATION
Compliance and Reporting
51%
47%
44%
The pandemic exposed fragility in the just-in-time manufacturing method supply chains have long relied on. This strategy of receiving goods only as needed is not feasible in a time of large-scale disruption. Completely doing away with a just-in-time inventory model may not be entirely possible due to several factors, and if achieved would require more investment in physical inventory. Instead, supply chain managers are refining their approach to supply chain issues, implementing more self-sufficient and cost-efficient operations through “nearshoring.” This process of bringing manufacturing operations closer to home is growing in popularity as tech firms look to reduce their reliance on China. To further protect their supply chain, firms are looking for geographically diverse raw material sources–insulating against regional disruptions. Companies’ ability to operate closer to home, guarantee access to materials and produce parts on demand helps reduce inventory, cuts costs and expedites the entire process. 0.9% 41% Technology 37% Energy 26% Manufacturing 2023 BDO CFO OUTLOOK SURVEY
HOW CAN BDO HELP? Moving from a worldwide system of taxation to a territorial system of taxation requires the ability to understand and build a framework for the future state. Given the passing of tax reform, U.S. multinational companies should be evaluating the potential tax impact of the legislation such as a one-time taxable event for accumulated overseas earnings in moving to a territorial system of taxation. BDO can assist U.S. multinationals in assessing the impacts by analyzing and reviewing key tax attributes, such as earnings and profits, foreign tax pools, tax basis, and loss carryforwards. In an attempt to break down the complexity of what U.S. international tax reform means to multinational organizations, BDO looks at five questions every Tax, Treasury, and Logistics executive should ask in light of the changing international tax landscape. The energy industry is also paying greater attention to ESG. Thirty-seven percent of CFOs in the energy sector plan to pursue ESG in 2023. Thirty-five percent plan to embed sustainability into investing criteria in 2023 — the highest of any industry.
9
Expected reduction in world economic growth in 2022 due to supply chain disruptions in 2021 5
5 Kiel Institute for the World Economy
SEVEN TECHNOLOGY INDUSTRY PREDICTIONS FOR 2022 5
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Vector-based visuals ICONOGRAPHY
An idea that is well expressed in a few words can feel efficient and refined. The same concept can be applied to visual elements, especially when working on a small canvas. In BDO, we aim to use the right amount of detail for our icons and not to use more icons than we need. Icons should be flat, modern and simple. For icon styling, there should be a strong balance between outlined and filled elements to depict a harmonious visual presence. When using icons for materials that fall under the same project, it’s important to consider parameters such as colour usage, size and shape to build consistency. For accessibility and consistency purposes, icons should have universal line weights that are not too thick or too thin, so that visuals are still legible when scaling is needed across different mediums such as print, mobile and desktop screens. Because of this, it is recommended that clean and simple icons be used rather than icons with finer details. Superfluous lines can make an icon busier and harder to read. Important guidance for the development and use of icons:
X Single or dual colour usage is recommended for icons, with a preference for colours in the primary palette. Use red, burgundy or one of our secondary colours to emphasise a standout element of the icon that reinforces your content.
X When placing icons over a background image or a solid shape, icons should be white or in a brand colour that shows enough contrast between both elements.
X When icons are layered inside another visual element or a shape, such as a circle or a square, there should be enough space between the icon and the shape to show a comfortable boundary. Icons that are overly scaled can look too compact or busy. Icons should also feel balanced and aligned within the space they share.
X For visuals that are used frequently (laptop, magnifying glass, currency symbol, thought bubble, etc.) it is important to use the same elements for consistency across all BDO materials.
X When developing new icons or modifying existing ones, build them at a 100x100 pixel size and set the outlined elements to have a stroke weight of 2.5 points to ensure consistency across all elements.
Visit our BDO Icon Gallery for a collection of preapproved icons available for global use. Please see link and access details in the Brand Centre on BDO World .
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Vector-based visuals ILLUSTRATIONS
Using detailed illustrations for animated, interactive or digital-based projects can be an impactful approach to tell an effective story. Illustrations can be downloaded from stock image providers such as Getty, iStock or Adobe Stock. Once downloaded, it is important to simplify the illustrations to match the BDO brand by stripping any shadow or gradient layers, detailed lines and backgrounds, to create a clean look. Similar to our icon guidance, illustrations should be flat, modern, and simple, creating depth through layering and varying scale. We leverage BDO brand colours by using the primary palette (red, charcoal, pale charcoal, slate, burgundy) for the primary components of the illustrations. Secondary colours (ocean, jade, gold) can be applied to accent items such as accessories, clothing, furniture, objects etc. Backgrounds should most often be pale charcoal, white or lighter charcoal tones for optimal contrast and simplicity, but other brand colours can be used where appropriate. When using human elements, they must represent and reflect our diverse world of different colours, cultures, races, gender, sexualities, abilities and disabilities. It is recommended that illustrations used for the same project or initiative be from the same artist or the same graphic style if downloaded from a stock provider. This helps to ensure harmony and consistency amongst the matching materials.
DE GEWENSTE BDO-CULTUUR: OPEN, MENS- EN KWALITEITSGERICHT De gewenste BDO cultuur is open, mens- en kwaliteitsgericht, waarbinnen we ons veilig voelen en ervaren dat we er bij horen met al onze verschillen. We werken met plezier in een lerende, wendbare en waardegedreven organisatie. Een omgeving waarin verandering wordt gezien als een mogelijkheid om met elkaar een volgende stap te zetten. Waarbij iedereen een voorbeeldfunctie heeft en een bijdrage levert aan de beweging die we maken naar deze gewenste cultuur. Hierbij voelen we geen drempel om feedback te geven en te ontvangen. Bij de keuzes die wie maken, hebben we oog voor mens en maatschappij.
LEIDERSCHAP
Ik heb oog voor de mens achter de professional. Ik respecteer diversiteit in alle opzichten.
ACTIVITY BASED WORKING
DIVERSITEIT & INCLUSIE
MENSGERICHTHEID
Ik maak duidelijke afspraken en kom die na. Ik ontwikkel en verbeter mijzelf continu.
LEREN & ONTWIKKELEN
PROFESSIONALITEIT
Ik waardeer collega’s en klanten.
Ik houd mijn inspanning en ontspanning in balans.
VITALITEIT
PLEZIER
Ik houd het doel en de opdracht voor ogen. Ik communiceer concreet, in begrijpelijke taal.
PRAKTISCHE RELEVANTIE
Ik draag bij aan het vergroten van het vertrouwen. Ik sta stil bij de maatschappelijke impact van mijn werkzaamheden.
MAATSCHAPPELIJKE VERANTWOORDELIJKHEID
VIA HORIZON BEWEGEN WE ONS NAAR DE GEWENSTE CULTUUR
BDO STRATEGIE 2021-2025: BDO VOOR MENS EN MAATSCHAPPIJ
47% of CFOs say their ESG efforts support recruiting and retention
25% of CFOs say that attracting
and retaining talent is a main goal of their ESG strategy
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Vector-based visuals TEXTURED BACKGROUNDS
We have expanded our design toolkit to include background patterns that reflect and complement the key visual components of our brand. These background visual components can add depth and interest to our designs, but we must be mindful of how many visual components we combine within any given layout to avoid a design that feels overly busy or detracts from our content. The backgrounds can be applied (but are not limited) to covers and internal pages of thought leadership materials, videos, social shares and other interactive and digital applications. Additional, similar, patterns may also be applied depending on the needs of your design. The following two background options detail our preferred direction.
BANDED GRADIENT BACKGROUNDS Another nod to the cornerstone element in the BDO brand are the banded gradient backgrounds. As opposed to solid colour blocks, the layered angles in the backgrounds are tinted and arranged diagonally in a way that creates depth and movement.
PATTERNED TRIANGLE BACKGROUNDS The patterned triangle background is a seamless repeating vector pattern that is inspired by the angle of our cornerstone. The pattern provides subtle depth and visual interest to the backgrounds of design layouts. The patterned triangle backgrounds contain 35° triangles in the primary palette colours. Download PNG and vector swatch files from the Brand Centre on BDO World .
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Applying the style
The technical style of an image supports the content, as well as the personality of our brand: straightforward, open, honest, approachable, responsive, good listeners, experienced, energetic, warm, personal and friendly.
COMPOSITION Our imagery should be intelligently composed and naturally shot. Ideally it should portray a captured moment observed with a sharp eye. As such, you should aim to ensure that: X Content is carefully considered but not staged. X Realistic imagery is shot in situ to create a more honest, realistic visual. Images can be cropped to fit this brief, including the reflective theme. X Cover images are carefully selected to include an element of red, reinforcing our leading brand colour.
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Applying the style (continued)
LIGHTING Depending on the composition, lighting can be used to evoke a feeling or reinforce the focus of the visual. Images that use natural lighting are preferable. Also: X Avoid flash and harsh sunlight as these can create over-saturation. X For indoor shots, lighting should be either the available natural lighting or natural effect lighting: avoid heavy use of flash. X For outdoor, lighting should be natural sunlight where possible. Remember that low light helps create greater tonality, so avoid harsh daylight.
COLOUR The colour tone in your imagery should: X Employ natural and realistic tones. X Be complementary to the BDO colour palette, but avoid heavy use of blue and be intentional in the application of red. X Warm with a strong tonal range.
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Applying the style (continued)
FOCUS Depth of field can be used to control which parts of an image are in focus or not. For example, you can: X Use selective focus or a shallow depth of field to create emotion and warmth. X Create energy and emotion with movement or implied motion. X Apply sharp focus to the primary subject or area of your visual. TREATING AN IMAGE In general, imagery tones should be neutral. Modification can be made to images in the following ways: X Adjust the saturation levels to neutralise the colour tones. X Adjust the brightness, contrast and vibrancy levels if a photo appears too bright or dark. X Apply a colour overlay to balance, equalise and/or brighten or darken the tones.
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Applying the style (continued)
In instances where the available space is too small - for example, in digital banner ads - it is permissible to omit the cornerstone and use instead a standalone logo.
APPLYING THE STYLE FOR ADVERTISING & SOCIAL MEDIA Our ‘Conversations’ advertisements make us easily identifiable around the world as the leader for exceptional client service. This concept expands on our second imagery concept which aims to ‘reflect’ our clients and people. When selecting images for Conversations or similar advertisements, always ensure that: X People are visible in the image and engaged in conversation when there are two or more. X That we have captured a pivotal moment in conversation - a moment of insight, perspective, or recommendation. X Our image demonstrates a deep understanding of our clients’ business and target area. X A genuine and sophisticated environment is portrayed. Images for sponsorships and charitable advertisements do not have to include two or more people engaged in conversation, but should aim to follow the imagery guidelines in this document.
Industry ad
Real Estate and Construction – Affordable Housing
57
“Housing projects I understand. But these new FASB standards…”
Affordable Housing Services at BDO Proactive guidance is essential to navigating changing regulatory and reporting standards . Whether you are a developer, investor fund, asset manager or property manager, BDO’s Affordable Housing Practice combines in-depth industry knowledge with a national network of support .
People who know Affordable Housing, know BDO.
Contact Name , Title / email BDO USA, LLP, Address, City, ST Zip
Contact Name , Title / email BDO USA, LLP, Address, City, ST Zip
Accountants and Advisors
www.bdo.com
© 2023 BDO USA, LLP. All rights reserved.
In the example above, a 4-cornered secondary shape is exceptionally permissible, as it allows for better readability of text against the background. The resulting available space means that the cornerstone has been dropped in favour of a standalone logo. A designer can, exceptionally, decide to employ a 4-cornered secondary shape in instances where it is necessary to make room for legible copy and provide contrast, as above. Note that, when the secondary shape contains a headline, its usual 3-cornered shape should be maintained. For more details on how to properly apply the cornerstone on digital banner ads, please reference the logo guidelines .
Revised 01-2023
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Applying the style (continued)
APPLYING THE STYLE FOR PRINT Professionally printed material should follow the imagery guidelines in this document, as well as the detail outlined in the Literature Guidelines. If your document is being professionally printed or primarily shared digitally you can use full bleed visuals on your cover and throughout the layout of your document. When applying full bleed visuals you must balance your document layout with white space.
In the next five years, ESG criteria will need to be embedded throughout the organization to work more synergistically with IA. ESG-specific regulations will be adopted in different jurisdictions and there will be more standardization across jurisdictions, as evidenced by the ISSB. We may also see a convergence in ESG frameworks and/or a continuation of current ESG regulation patterns. Internal auditors should equip themselves with the capabilities to use tech tools for analytics, coding for data extraction, climate scenario analysis and more. Through ESG, regulations are anticipated to grow in volume and complexity. Standards for reporting will continue to expand past financial-related information, presenting a new set of responsibilities, challenges, and opportunities for internal auditors. Ultimately, reporting integrity will be enhanced and internal auditors will act as catalysts for change.
ESG TOPICS
Environmental
Social X Community relations X Data privacy X Education and training X Employee compensation and benefits X Employee engagement
Governance X Anit-bribary and anti-corruption X Anti-fraud X Corporate board, structure X Data protection X Executive compensation policies X Regulatory compliance X Shareholder rights and engagement X Transparency, disclosure X Whistleblower policy
X Biodiversity X Climate change X Deforestation X Eneergy use X Extreme weather X GHG emissions
Internal Audit of the Future: Three Areas Defining the Profession in the Next Five Years
X Health and safety, product use X Health and safety, production
X Landfill X Oceans
X Human rights X Modern slavery X Opportunities for meaningful work X Union rights.
X Recycling X Soil health X Transportation X Water management
Source: International COSO guidance (copyright 2023) ‘Achieving Effective Internal Control over Sustainability Reporting (ICSR): Building Trust and Confidence through the COSO Internal Control—Integrated Framework’
Conclusion
A SPECIAL REPORT FROM BDO RISK ADVISORY SERVICES LEADERS THROUGHOUT THE WORLD
INTERNAL AUDIT OF THE FUTURE
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Organizations will need to stay abreast of these emerging trends, risks, and regulatory changes as they face increased scrutiny from stakeholders — and will increasingly rely on internal auditors to navigate through them. Internal auditors should prepare to expand their role beyond assurance and compliance to serve as dynamic advisors and strategic partners to their organization. The profession will require continuous development of technical experience in data analytics, machine learning, cybersecurity, VR/AR, and AI as well as soft skills such as interpersonal communication, agility, and the ability to work cross-functionally across departments. IA will work more closely with other risk assurance functions, external auditors and those responsible for corporate governance to document and assess controls, and ultimately provide additional comfort. For this to work, internal auditors will need to grow accustomed to greater flexibility, which will place more responsibility on organization boards to seek assurance from IA on audit reform, market and regulatory demands and unforeseen challenges. The internal auditor of the future will need to continuously adapt and evolve in order to effectively perform their role and help their organization navigate risks in a rapidly changing business landscape. This shift will require auditors to take a giant leap outside their comfort zone as they become the advisors of choice for their organizations.
There will be a greater emphasis on adding value to businesses by providing insights and recommendations beyond the traditional audit scope. Internal auditors will need to be agile and adaptable to changing business environments. BRÍAN GARTLAN Risk Advisory Services Partner, BDO Ireland The world is changing every day, and this has an impact on business and related risks. Internal auditors will need to stay informed, embrace technology, focus on value addition, and continue to develop themselves. CHARLES TUNGWARARA Head of Business Process & Sustainability, BDO UAE
INTERNAL AUDIT OF THE FUTURE
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23 BRAND & VISUAL IDENTITY GUIDELINES | IMAGERY
Applying the style (continued)
APPLYING THE STYLE FOR BDO WEB SITES Wherever possible, people should be included in the imagery selected for your BDO web site. The only consistent exception - i.e. not including people in web site imagery - applies to industry and location pages. Your web site industry pages must encapsulate the essence of our clients’ industries to help communicate our level of experience and understanding of their particular area. However, in some cases this can be achieved through ‘reflective’ imagery that includes the right objects and environment. Location-specific pages on your web site aim to capture characteristics of the featured location and should be easily identifiable. The imagery you use on your web site should follow the guidelines in this document, but be as culturally applicable as possible. Please note that the Global Web Template (GWT) has a range of ready-to-use FMA images built in. For further guidance please visit the BDO web site imagery guidelines on BDO World.
Your campaign ‘hero’ image might not always translate on a BDO web site or in other online environments due to sizing restrictions. Under these circumstances, we recommend using another image that you may have used in the same campaign, or finding a similar image from the same family or with similar characteristics.
24 BRAND & VISUAL IDENTITY GUIDELINES | IMAGERY
BDO people portraits
STYLE When shooting a headshot for BDO, for inclusion in a biography or an article, for example, it is important to present the subject as warm, honest, approachable and friendly. For this reason they should appear relaxed and smiling in all portraits. X Shoot against a plain background that contrasts with the subject. A white/light or green screen background makes the headshot easier to trim out so a blurred office background can be applied. X Ensure the subject wears appropriate business attire but avoid strong patterns/ stripes or polka dots as these will distract from the subject. No white or light outer layers if using a white background. X Avoid layers and accessories that add bulk and distract from the subject. ANGLE Shoot at the same height as your subject’s head, also known as eye level. The subject should be shot generally from the front with the body turned to a slight angle, and have them look directly at the camera. LIGHT Use natural or natural looking light where possible. This is more flattering and will help to create a friendlier feel to the image. When using flash, check that there are no shadows cast or reflections appearing in glasses.
CROP Focus the portrait on the head and shoulders, cropping the upper body around the mid arm/elbow area, so that the viewer has the best possible view of the subject. COLOUR The use of both colour and black and white portraits are acceptable, but full colour headshots are preferred and most common. When using colour ensure it is natural and not oversaturated. Please also ensure that portrait style and zoom level is consistent within a document, like a proposal, presentation or insight. PERMISSION For event or group photography, in particular, don’t presume that the subject of the picture actually wants to be photographed. Try to make sure they are as comfortable as possible and ensure you obtain their sign-off / permission before using any shots. For further guidance, please reference the headshots guidelines here .
25 BRAND & VISUAL IDENTITY GUIDELINES | IMAGERY
External photographers
Your selection of photographic talent should be based foremost on the individual’s style. Ensure that they demonstrate an ability to use natural light effectively, work well without art direction, and photograph people in a natural way. In addition, you should:
X Clearly state that the agreed budget cannot be exceeded without prior approval. X Ensure that all models and locations have signed a release form that matches the licensing terms of the photographer. X File all licensing and release forms together for future reference.
X Shortlist more than one photographer initially to encourage them to be competitive on price. X Ensure that the photographer or their representative can confidently cover all photographic production needs within your budget (models, locations, props, travel, insurance, etc). X Investigate the photographer’s talents in post-production (retouching) and include this within your stated budget. This will help prevent any unforeseen costs.
BRIEFING A PHOTOGRAPHER Arrange a pre-production meeting at the earliest opportunity. This is especially important if you are not attending the shoot. This meeting allows for the photographic team and client to discuss the shoot list, schedule and general logistics. Most importantly, it ensures that everyone is correctly informed and agreed prior to the shoot. Points to consider when creating a shoot list:
X Supply the photographer with the BDO imagery guidelines and ensure they understand our imagery concept and theme. X Outline individual shot requirements by referencing the briefing guide, above. X Consider the application formats for which the photographer is being commissioned: for a proposal, shoot portrait format; for web, shoot landscape; and so on.
X Ensure a casting takes place and that you make the final selection on models, giving consideration to the models’ age, ethnicity and style. X Consider locations: this includes time of day, props, equipment requirements and location permits. If budget allows, the photographer should undertake a location ‘visit’ prior to the shoot and give you location options. X Share the shoot list with the photographer at the earliest opportunity.
26 BRAND & VISUAL IDENTITY GUIDELINES | IMAGERY
Recommended imagery web sites & what to avoid
Our recommendation is to source images from reputable and affordable picture libraries such as Getty Images, iStock, Adobe, Thinkstock, Pexels, Fotolia and Pixabay. A library of imagery currently in use in our firms will shortly be made available to inspire and, when appropriate, borrow from. Please check the Brand Centre on BDO World for updates.
WHAT TO AVOID Examples of photo- and vector-based things to avoid.
X Silouetted images X People looking at the camera X Staged images X Cheesy conceptual images X Photos with illustrations overlayed X 3D illustrations X Heavily edited imagery
3D illustrations - illustrations should be flat, modern, and simple.
Silhouetted - the people are the focus and you can’t see any detail of them.
Cheesy, inauthentic conceptual image.
With exceptions noted: X Visuals of children X Visuals of alcohol
Cheesy, inauthentic image.
Realistic photo with unrealistic illustration overlaid.
Staged pose and making direct eye contact.
FOR MORE INFORMATION, PLEASE CONTACT:
BDO internal use only.
marcomms@bdo.global
‘BDO’, ‘we’, ‘us’, and ‘our’ refer to one or more of BDO International Limited, its network of independent member firms (‘the BDO network’), and their related entities.
The BDO network is an international network of independent public accounting, tax and advisory firms which are members of BDO International Limited and perform professional services under the name and style of BDO (hereafter: ‘BDO Member Firms’). BDO International Limited is a UK company limited by guarantee. It is the governing entity of the BDO network.
Service provision within the BDO network is coordinated by Brussels Worldwide Services BV, a limited liability company incorporated in Belgium.
Each of BDO International Limited, Brussels Worldwide Services BV and the BDO Member Firms is a separate legal entity and has no liability for another entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels Worldwide Services BV and/or the BDO Member Firms. Neither BDO International Limited nor any other central entities of the BDO network provide services to clients.
BDO is the brand name for the BDO network and for each of the BDO Member Firms.
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