2023 CVI Basic Elements 030723

All of the fundamental visual identity principals of BDO's global brand

BRAND AND VISUAL IDENTITY GUIDELINES

Basic Elements

2023

01 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

Contents

MISCELLANEOUS

BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023

INTRODUCING THE BASIC ELEMENTS

APPLYING THE SIX BASIC ELEMENTS

Our logotype X An introduction

02 03 04

X Background & introduction X The BDO Brand X Our guidelines documents X Brand and visual identity guideline documents - the full list

X Introduction to our Basic Elements X Our six basic elements

X What not to do X A Summary

Our colour palette X An introduction X The two palettes X The online palette

36 38

06 07

09

21 22 23 24 25 26

Our cornerstone X An introduction X The relationship between the cornerstone and the logo X Files available in the brand centre X Using the cornerstone Our typography X An introduction X Typesetting X Recommended fonts for other languages X Font language variants

10

X Accessibility X Owning red X Achieving the right balance

05

11

Our imagery X An introduction X Vector-based visuals Our secondary shape X An introduction to composite brand correctness X A guide to usage X Multiple uses

12 15

27 28

16 18

29 30 35

19 20

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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 value, ensuring easy and effective relationships.

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.

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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

Every piece of BDO communication carries a piece of our brand story: stationery is no exception

How to design branded content for all social media platforms

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 basic elements

HOW DID WE GET HERE ?

Our market-facing materials have been consistently branded using the strong red, linear element and/ or the 35° angle that are the most memorable and recognisable parts of our logo. This guideline document describes in detail the changes, updates and new elements being introduced in 2023, describing and codifying their usage.

2004 - 2009 THE HOCKEYSTICK

2009 - 2023 THE LOCATOR

2023... THE CORNERSTONE

BOLDER, STRONGER AND CLEARER In a post-pandemic, ‘post-print’ world, the BDO brand has been brought up to date to be even more impactful, more dynamic and easier to use in onscreen and online environments. 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.

FOCUSING ON WHAT MATTERS During this rebranding, we broke the hockey stick into two and made each part wider, lining them up vertically to create the Locator . The rules were simple: the Locator was used ‘To locate the focal point of an image or, where there wasn’t one, to locate the key element of text’. At the same time, the introduction of bold sans serif fonts and a vibrant new approach to the use of photography enormously increased our visual impact.

OUR FIRST VISUAL IDENTITY In its early years the global organisation used a number of visual approaches which gradually came together in the late 1990s into what became known as the hockey stick - a use of the logo ‘frame’, positioned to the left and top of printed materials. A bold and simple device, this began to emphasise our ownership of the colour red in a marketplace dominated by the greys and dark blues of the larger global networks.

watch: the evolution of our logo frame

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Our six basic elements

This design refresh also introduces an optional additional graphic element - the secondary shape . This can be used to bring legibility, balance and variety to ‘hero’ images and the front covers of marketing materials:

Our 6 brand elements form the building blocks of our visual identity and, as such, represent the foundation of all our communications. Numbers 1-5 should be used in all BDO brand-correct materials. They are: 1. Our logotype : which remains as it always has been, continuing to be sized in proportion to the materials it is placed on. 2. Our cornerstone graphic device : (in either red or white versions) which replaces the locator in all instances from now on, still works in exactly the same way to draw attention to - and strongly brand - all our materials 3. Our typography : which continues to consist of 3 standard fonts - Trebuchet for MS Office tasks & print, Proxima Nova for online work and Bliss Pro for design & print 4. Our approach to imagery : which has been expanded to include vector graphics and a new background texture 5. Our colour palette : which has been minimally updated to be more WCAG- compliant, providing greater accessibility online

6.

Our (35° or 55°) secondary shape allows for the creation of a ‘composite’ brand correct layout. You can find this described in more detail on pages 29 to 35.

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THE ELEMENTS THAT UNDERPIN OUR BRAND Applying the six basic elements

Elements 1-5 should be applied at all times to create materials that are simple brand correct .

The inclusion of Element 6, the optional ‘secondary shape’, will generate materials that can be described as composite brand correct

You should gain a strong understanding of each one from this document but, in most cases, a much fuller explanation and description can be gained by looking at the BDO guideline chapters specific to each of these elements (see the full list on page 05).

SIMPLE BRAND CORRECT

COMPOSITE BRAND CORRECT

1. LOGOTYPE

2. CORNERSTONE

3. TYPOGRAPHY Trebuchet Proxima Nova Bliss Pro

4. COLOUR PALETTES

5. APPROACH TO IMAGERY

6. OPTIONAL SECONDARY SHAPE

PRIMARY

Red

Charcoal

Pale Charcoal

Burgundy

Slate

White on a dark background

Red on a pale background

SECONDARY

Ocean

Gold

Jade

...see page 09 for more

...see page 10 for more

...see page 16 for more

...see page 21 for more

...see page 27 for more

...see page 29 for more

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AN INTRODUCTION Our Logotype

Please see the separate Using the BDO logo document for full details

The original source of all the other elements in our branding tool chest, our logotype is a visual shorthand for everything we do and stand for. Consisting of the distinctive blue BDO initials located within the red BDO frame, it is one of our most important assets.

Our primary logotype is created using two colours, BDO blue and BDO red. This combination – and in particular our ‘ownership’ of red – is one of the most distinctive properties of our visual identity. This version is to be used in the vast majority of applications. Most of the applications within the visual identity have been designed to ensure the full two colour version of the BDO logotype is used. To ensure consistency of reproduction across the network, always use the correct artwork and follow the relevant colour specifications carefully. NB: in order to maximise our WCAG online accessibility scores, the specifications for BDO red have been slightly altered since the previous visual identity.

Red

Logo Blue

C100, M90, Y0, K0 PMS 287 R34, G64, B154 #22409a

C0, M100, Y80, K0 PMS 185 R232, G26, B59 #e81a3b

NB: BDO Logo Blue is NEVER used for any purpose other than our logo

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Our cornerstone

AN INTRODUCTION

The most significant and impactful new element of this edition of the Visual Identity guidelines is the evolution of the locator into the cornerstone The greater intimacy between the triangular shape and the logo - which together form the cornerstone - is new, but the personality and distinctiveness of the BDO brand identity remains exactly the same and, in some applications, becomes even stronger

Perhaps the best way of understanding the cornerstone is to recognise what it is - the very tip of the locator - and the logo - combined in to one, new, impactful branding tool.

The cornerstone will allow us to present a bigger, bolder brand presence than our previous primary brand elements.

So as to ensure that the visual balance between the logo and the 35° degree shape is maintained, the cornerstone should never be created by non- designers. Standard cornerstones in all four configurations, at all normal sizes and in multiple formats are available in the Brand Centre on BDO World

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THE RELATIONSHIP BETWEEN THE CORNERSTONE AND THE LOGO Our cornerstone

Cornerstones (in PNG, SVG, TIFF, AI and EPS formats) are avilable in the Brand Centre on BDO World. These should be used in all instances to ensure that the correct balance and accurate proportions are maintained. No-one (outside of full-time designers) should ever be granted permission to combine a logo and a triangular shape to ‘make’ a cornerstone, to avoid unbalanced, misaligned, wrongly proportioned and visually unappealing representations of our brand.

Print sizes (general rules) for marketing materials

Print sizes

Print sizes (US)

Border width

Logo width

Exclusion zone

Any sizes where the shortest edge is between 139mm to 279mm

A5, A4 ANSI A, Half letter, letter, legal

10mm or 0.4 inches

27mm or 1 inch

‘B’ width

The size of a cornerstone is always based on the size of the document / print item that it appears on For example, taking the common A4 / ANSI A size as a starting point; X The logo must be 27mm / 1 inch in width X The logo must be indented 10mm / 0.4 inches X The exclusion zone must be observed X The cornerstone must be at a 35° angle The resulting cornerstone is thus 82mm wide and 58mm tall Correct sizing for all cornerstones is given in the tables on the following pages.

82mm

If a ‘home-made’ cornerstone is ever discovered, it should always be replaced immediately with a cornerstone graphic.

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Our cornerstone

FILES AVAILABLE IN THE BRAND CENTRE

ADOBE ILLUSTRATOR (AI)

indicates files are available

Print sizes

Print sizes (US)

logo width

border width

cornerstone width

cornerstone colour Red

White

Black

Without bleed

+ 3mm bleed

Without bleed

+ 3mm bleed

Without bleed

+ 3mm bleed

RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U

DL, A6, A7

Business cards 20mm or 0.78” 7mm or 0.28” 60mm or 2.37”

The black logo is appropriate for single colour applications where the two colour logotype cannot be reproduced – for example monochromeadvertising.

A5, A4 ANSI A, 1/2 letter, letter, legal

27mm or 1” 10mm or 0.4” 82mm or 3.21”

A3 A2 A1 A0

ANSI B, Ledger, tabloid 37mm or 1.45” 14mm or 0.55” 112mm or 4.39”

ANSI C 52mm or 2” 20mm or 0.79” 157mm or 6.18” ANSI D 74mm or 3” 28mm or 1.1” 223mm or 8.79” ANSI E 105mm or 4” 40mm or 1.6” 317mm or 12.47”

Note: All cornerstones have been created at 300dpi and so will need to be reduced if used in RGB / onscreen / 72dpi situations

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Our cornerstone

FILES AVAILABLE IN THE BRAND CENTRE

EPS

indicates files are available

Print sizes

Print sizes (US)

logo width

border width

cornerstone width

cornerstone colour Red

White

Black

Without bleed

+ 3mm bleed

Without bleed

+ 3mm bleed

Without bleed

+ 3mm bleed

RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U

DL, A6, A7

Business cards 20mm or 0.78” 7mm or 0.28” 60mm or 2.37”

The black logo is appropriate for single colour applications where the two colour logotype cannot be reproduced – for example monochromeadvertising.

A5, A4 ANSI A, 1/2 letter, letter, legal

27mm or 1” 10mm or 0.4” 82mm or 3.21”

A3 A2 A1 A0

ANSI B, Ledger, tabloid 37mm or 1.45” 14mm or 0.55” 112mm or 4.39”

ANSI C 52mm or 2” 20mm or 0.79” 157mm or 6.18” ANSI D 74mm or 3” 28mm or 1.1” 223mm or 8.79” ANSI E 105mm or 4” 40mm or 1.6” 317mm or 12.47”

PNG

indicates files are available

Print sizes

Print sizes (US)

logo width

border width

cornerstone width

cornerstone colour Red

White

Without bleed

Without bleed

RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U

DL, A6, A7

Business cards 20mm or 0.78” 7mm or 0.28” 60mm or 2.37”

A5, A4 ANSI A, 1/2 letter, letter, legal

27mm or 1” 10mm or 0.4” 82mm or 3.21”

A3 A2 A1 A0

ANSI B, Ledger, tabloid 37mm or 1.45” 14mm or 0.55” 112mm or 4.39”

ANSI C 52mm or 2” 20mm or 0.79” 157mm or 6.18” ANSI D 74mm or 3” 28mm or 1.1” 223mm or 8.79” ANSI E 105mm or 4” 40mm or 1.6” 317mm or 12.47”

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Our cornerstone

FILES AVAILABLE IN THE BRAND CENTRE

SVG

indicates files are available

Print sizes

Print sizes (US)

logo width

border width

cornerstone width

cornerstone colour Red

White

Without bleed

+ 3mm bleed

Without bleed

+ 3mm bleed

RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U

DL, A6, A7

Business cards 20mm or 0.78” 7mm or 0.28” 60mm or 2.37”

A5, A4 ANSI A, 1/2 letter, letter, legal

27mm or 1” 10mm or 0.4” 82mm or 3.21”

A3 A2 A1 A0

ANSI B, Ledger, tabloid 37mm or 1.45” 14mm or 0.55” 112mm or 4.39”

ANSI C 52mm or 2” 20mm or 0.79” 157mm or 6.18” ANSI D 74mm or 3” 28mm or 1.1” 223mm or 8.79” ANSI E 105mm or 4” 40mm or 1.6” 317mm or 12.47”

TIFF

indicates files are available

Print sizes

Print sizes (US)

logo width

border width

cornerstone width

cornerstone colour Red

White

Black

Without bleed

+ 3mm bleed

Without bleed

+ 3mm bleed

Without bleed

+ 3mm bleed

RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U RGB CMYK PMS C PMS U

DL, A6, A7

Business cards 20mm or 0.78” 7mm or 0.28” 60mm or 2.37”

A5, A4 ANSI A, 1/2 letter, letter, legal

27mm or 1” 10mm or 0.4” 82mm or 3.21”

A3 A2 A1 A0

ANSI B, Ledger, tabloid 37mm or 1.45” 14mm or 0.55” 112mm or 4.39”

ANSI C 52mm or 2” 20mm or 0.79” 157mm or 6.18” ANSI D 74mm or 3” 28mm or 1.1” 223mm or 8.79” ANSI E 105mm or 4” 40mm or 1.6” 317mm or 12.47”

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USING THE CORNERSTONE Our cornerstone

As the direct descendant of the locator, the cornerstone inherits the great majority of the rules that applied to the locator

A cornerstone must be used in all but the most space-restricted of instances, observing the following, familiar, rules: X A cornerstone may only ever appear in the top left or bottom right corner X A cornerstone is only ever BDO Red or white. When Red, the BDO logo is always white, when white, the BDO logo is always full colour X The cornerstone angle is always exactly 35° X The cornerstone is always 100% solid (never semi-transparent) X The cornerstone always sits on top of everything else. Nothing ever overlaps or covers it X The cornerstone size is always

NON NEGOTIABLE A cornerstone must be used wherever there is room .

RESTRICTED SPACE In a small number of instances, the logo may appear separately from a cornerstone: for example, google advert sizes will usually allow enough room for a cornerstone to be used...

LOGOTYPE LOCKUP In a cornerstone, the triangular shape and logo only ever appear together. It is never acceptable to separate the two elements. If there is room for a triangular shape, it MUST be a cornerstone

CORRECT

INCORRECT

INCORRECT

...but in exceptionally small spaces, the triangular shape may be omitted

Never be tempted to use a cropped or shrunken version of a cornerstone

governed by the size of the material it appears on, and is never stretched, resized or distorted in any way

Content may appear next to, beside, touching and even beneath ( although NEVER on top of ) a cornerstone. This means that, since the cornerstone’s triangular shape has become a visual representation of the logo’s exclusion zone, it does not need a separate exclusion zone of its own.

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AN INTRODUCTION Our typography

The appearance of our words helps to shape the way our audiences read them. Given that a significant proportion of our communications are written, our choice of typography has a huge influence on the way we are perceived.

Our house fonts have been chosen for a number of reasons, including: X they are clear and legible at different sizes and use space efficiently X they work equally well online as in print X they have a subtly distinctive character that is identifiably BDO X they are widely available across operating systems and browsers X they are available in global character sets, e.g. Latin, Greek, Arabic, Chinese etc. No other fonts should be used for any reason.

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TREBUCHET, BLISS PRO AND PROXIMA NOVA Our typography

We have selected Trebuchet MS as our principal corporate typeface for use in all office, stationery, print and digital communications.

For professionally produced printed materials, including reports, brochures, posters, invitations, mailers and signage we use our ‘Print marketing’ typeface, Bliss Pro. The use of Bliss Pro requires a licence fee; its use is optional for BDO firms. All content that appears online, including web sites, microsites, digital advertising, social media graphics and video uses our ‘Online marketing’ typeface, Proxima Nova. Proxima Nova is a clean, modern typeface well-suited to these mediums. It is available as part of the Adobe Typekit.

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Our typography TYPESETTING

LEFT ALIGNED

FULL JUSTIFIED

ALIGNMENT In most contexts, larger blocks of text should be left-aligned. This provides a more comfortable reading experience than right, centred or full-justified text. Centre or right-alignment can be used for shorter blocks of text to provide emphasis and variety.

USE OF CASE The typographic term ‘case’ refers to upper case (CAPITAL LETTERS) and lower case lettering. Document and page titles should be in Sentence case - that is, only the initial letter is capitalised. This is a change from previous guidelines which recommended all UPPER CASE titles and reflects the prevailing sense of ALL CAPS being considered ‘shouty’, loud and aggressive. Sentence case is now the preferred option as it provides greater legibility and a more approachable feel. X UPPER CASE can continue to be used for – subheadings – clarity at smaller sizes – in rare, exceptional instances and according to local preference, for titles X Title Case can exceptionally be used in regions where it is normal business practice.

SENTENCE CASE

Beatur maximet eaquis adi beaquat.

Beatur maximet eaquis adi beaquat. Nimus que repereium ut laut voloreri doluptas debitati sus ape sedi aboreiur sim hicipiet am vellabo repudip saperchit

This title is sentence case

Nimus que repereium ut laut voloreri doluptas debitati sus ape sedi aboreiur sim hicipiet am vellabo repudip saperchit

UPPER CASE

THIS TITLE IS ALL UPPER CASE

RIGHT ALIGNED

CENTRE ALIGNED

Beatur maximet eaquis adi beaquat

Beatur maximet eaquis adi beaquat

TITLE CASE

This Title is Title Case

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RECOMMENDED FONTS FOR LANGAUAGES NOT COVERED BY TREBUCHET, PROXIMA NOVA OR BLISS PRO Our typography

No single font works across all languages, so these are our recommended alternatives for languages not encompassed by the Trebuchet and Bliss Pro fontsets. They have a style and personality comparable to Trebuchet and Bliss Pro and project a similar look and feel.

ARABIC: ARIAL AND TANSEEK For Arabic languages, use Arial as an alternative to Trebuchet MS for all office, stationery, digital and online communications. For professionally produced printed materials including annual reports, brochures, advertising and signage, use Tanseek as an alternative to Bliss Pro. CHINESE: MS YAHEI For simplified and traditional Chinese languages use Hei as an alternative to Trebuchet MS for all office, stationery, digital and online communications. For professionally produced printed materials including annual reports, brochures, advertising and signage, use Hei simplified as an alternative to Bliss Pro. HEBREW: ARIAL AND ELEGANT For Hebrew use Arial as an alternative to Trebuchet MS for all office, stationery, digital and online communications. For professionally produced printed materials including annual reports, brochures, advertising and signage, use Elegant as an alternative to Bliss Pro. JAPANESE: MS GOTHIC AND MS MINCHO For Japanese languages use MS Gothic as an alternative to Trebuchet MS for all office, stationery, digital and online communications, professionally produced printed materials including annual reports, brochures, advertising and signage. Use MS Mincho for working papers, audit reports, journals and subscriptions. Use MS Gothic as an alternative to Bliss Pro. HINDI: DEVANAGARI MT For Hindi use Devanagari MT as an alternative to Trebuchet MS for all office, stationery, digital and online communications. For professionally produced printed materials including annual reports, brochures, advertising and signage, use Devanagari MT as an alternative to Bliss Pro

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FONT LANGUAGE VARIANTS Our typography

Achieving a consistent presentation in all our written materials is key This table summarises our recommendations for language, font and usage in order to comply with our new visual identity rules.

Language

All office, stationery, digital and online communications

All professionally produced materials including annual reports, brochures, advertising and signage

Latin, Greek and Cyrillic

Trebuchet MS

Bliss Pro

Arabic

Arial

Arial or Tanseek

Chinese Japanese

MS YaHei

MS YaHei MS Gothic

MS Gothic (or MS Mincho for working papers, audit reports, journals and subscriptions)

Hebrew

Arial

Elegant

Hindi

Devanagari MT

Devanagari MT

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AN INTRODUCTION Our colour palette

Our brand palette of colours has been refreshed and renewed. They’ve been chosen to differentiate us from our competition and to encapsulate our proximity to clients by projecting warmth and vibrancy. We are already well known in our marketplace for ‘owning red’, as many other global brands do (for example, Coca-Cola, YouTube, Netflix and others). Our specific shade of red however, is a valuable competitive asset - marking us out as distinctively different. As such, we should always seek opportunities to showcase ‘our red’ as a principal brand colour, making it dominant across all communications.

Red

Logo Blue

Please note: In order to more closely meet WCAG web accessibility standards, the exact specifications of BDO red have changed very slightly since the last edition of these guidelines.

C0, M100, Y80, K0 PMS 185 R232, G26, B59 #e81a3b

C100, M90, Y0, K0 PMS 287 R34, G64, B154 #22409a

BDO RED To be used as often as possible to emphasise our disitnctive boldness and unique character

BDO LOGO BLUE Never used , for any reason, other than in our logo

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PRIMARY AND SECONDARY PALETTES Our colour palette

The BDO colour palette has been developed to work equally well in print and onscreen. The energetic, warm and friendly colours from this refreshed palette

PRIMARY PALETTE

SECONDARY PALETTE

Please note: Pantone®, CMYK, RGB and Hex colour references have been calculated for all BDO colours to ensure consistency. Do not change them in any way .

Red

Charcoal

Slate 2.0

Gold 2.0

Jade

Ocean 2.0

should be used primarily for emphasis, for differentiating

C67, M60, Y60, K46 PMS Cool Grey 11 R51, G51, B51 #333333

C0, M100, Y80, K0 PMS 185 R232, G26, B59 #e81a3b

C66, M48, Y37, K15 PMS 174-10 R91, G110, B127 #5b6e7f

C13, M59, Y100, K2 PMS 153 R214, G121, B0 #d67900

C79, M31, Y0, K0 P MS 640 R0, G143, B210 #008fd2

C82, M12, Y73, K1 P MS 340 R0, G153, B102 # 009966

communications and for drawing the reader’s attention to particular content. BDO charcoal should be used primarily for body text. The BDO palette is divided into two groups: X The Primary palette - the core five colours - establish our identity, helping people to quickly identify our brand X The Secondary palette of colours are intended to highlight and complement the core colours.

Please note: BDO Red and Burgundy should never be used as tints, in order to avoid a pale, pink, or ‘weakened’ version of our primary brand colour All other colours however may be used as tints at any value.

Burgundy

Pale Charcoal

C0, M100, Y61, K43 PMS 208 R 152, G0, B46 #98002e

C11, M8, Y9, K0 PMS Cool Grey 11 (15%) R231, G231, B231 #e7e7e7

23 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

Our colour palette

THE ONLINE PALETTE

To ensure we meet the latest WCAG online accessibility standards (using colours with sufficient contrast that they are clearly distinguishable for viewers who are visually impaired) the following colours are mandated.

ONLINE COLOUR OPTIONS

MESSAGE STATES

BACKGROUND COLOUR OPTIONS

PRINCIPAL

ADDITIONAL

ERROR

WHITE

SLATE

Red

Bkgrnd 01

Bkgrnd 04

Red

Charcoal

Slate 2.0

#e81a3b

#ffffff

#5b6e7f

SUCCESS

LIGHT GREY

LIGHT CHARCOAL

Cobalt

Bkgrnd 02

Bkgrnd 05

#e81a3b

#333333

#5b6e7f

TEXT

#0062b8

#f2f2f2

#404040

White

Charcoal

HYPERLINK

PALE CHARCOAL

CHARCOAL

Cobalt

Bkgrnd 03

Bkgrnd 06

#0062b8

#e7e7e7

#333333

#ffffff

#333333

INACTIVE

Mid charcoal

#666666

24 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

Our colour palette

ACCESSIBILITY

ADDITIONAL COMBINATION OPTIONS (PRIMARY PALETTE) The following combinations are accessible for large text (minimum 14pt and bold, or 18pt Regular) and UI Elements - while maintaining an emphasis on our Primary palette ADDITIONAL COMBINATION OPTIONS (SECONDARY PALETTE) The following combinations are accessible for large text (minimum 14pt and bold, or 18pt Regular) and UI Elements - when introducing colours from our secondary palette

PREFERRED COMBINATIONS The following combinations are optimally accessible (based on the WCAG AA guidelines) - offering ideal colour contrast for text and UI elements while maintaining an emphasis on our Primary palette.

SLATE BACKGROUNDS

RED BACKGROUNDS

PALE CHARCOAL BACKGROUNDS

Pale charcoal text

Pale charcoal text

Red text

Slate text

WHITE BACKGROUNDS

CHARCOAL BACKGROUNDS

Red text

White text

Charcoal text

Pale charcoal text

Slate text

BURGUNDY BACKGROUNDS

WHITE BACKGROUNDS

White text

Burgundy text

Jade text

Ocean text

Gold text

Cobalt text

Pale charcoal text

CHARCOAL BACKGROUNDS

RED BACKGROUNDS

PALE CHARCOAL BACKGROUNDS

Jade text

Ocean text

Gold text

White text

Charcoal text

OCEAN BACKGROUNDS

JADE BACKGROUNDS

GOLD BACKGROUNDS

Burgundy text

SLATE BACKGROUNDS

White text

White text

White text

Cobalt text

White text

Charcoal text

Charcoal text

Charcoal text

25 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

Using our colour palette OWNING THE COLOUR RED

Many world class brands aim to ‘own’ a colour within their sectors. This ownership helps their brands to become instantly identifiable and creates difference between them and their competitors. Our perceived ownership of red is not new. We know that our competitors do not use red prominently in order to avoid being confused with BDO.

All of the materials we produce should emphasise our confident ownership of red. The overall impression given by our communications should be red and white first, augmented by the other colours in our palette as and when appropriate. Red should be used confidently but never become too dominant or overpowering.

26 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

Using our colour palette ACHEIVING THE RIGHT BALANCE BETWEEN THE TWO PALETTES

Colour should be used confidently but judiciously. Depending on the application, our colours can be used in charts and graphs, on the covers of documents, in headlines, to identify different types of content

PRIMARY PALETTE

SECONDARY PALETTE

Red

Charcoal

Slate 2.0

Burgundy

Pale Charcoal

Gold

Jade

Ocean

Brand-defining BDO Red, charcoal, slate 2.0, burgundy and pale charcoal form the core of the BDO colour palette and should be seen as our essential brand colours. They should be your first-choice in all instances.

The secondary colours are intended to be highlight colours - used to draw focus and attention - to quotes, pull-out text, infographics etc. Additionally a single choice may also be used as a ‘thematic colour’ to run through a whole document. More than one secondary colour may be used if needed in diagrams or charts. Please note: When a secondary colour is chosen as a thematic colour, care should be taken to ensure it does not overpower primary palette colours.

Please note: The (composite brand correct) secondary shape used on front covers and hero images can be any level of transparency, but tints may never be used.

or to differentiate types of electronic communication.

Slate Secondary shape X 50% transparent X 100% tint

Slate Secondary shape X 0% transparent X 20% tint

Slate Secondary shape X 0% transparent X 100% tint

27 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

AN INTRODUCTION Introduction to our photo-based imagery

Please see the separate Imagery guidance document for full details

VISUAL IDENTITY GUIDELINES

Imagery

SUMMER 2023

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

28 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

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

29 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

AN INTRODUCTION TO COMPOSITE BRAND CORRECTNESS Our Secondary shape

The cornerstone has inherited the majority of the rules that applied to the locator, but it lacks the locator’s ability to move and refocus the viewer’s attention. For this reason we have introuced an - entirely optional - ‘secondary shape’ which can be used alongside the cornerstone to create a ‘ composite brand correct ’ choice for designers. Secondary shapes can be used for a number of reasons: X As a purely aesthetic choice to reframe the image X As a means of drawing attention towards (or distracting from) a particular area of an image (in much the same way as the locator did) X To make overlying text more legible X As a method for highlighting additional information

SIMPLE BRAND CORRECT

COMPOSITE BRAND CORRECT

However, a secondary shape (that follows the guidance on the following pages) can be introduced, creating a composite layout...

To illustrate how the secondary shape can be used, the example below uses the cornerstone correctly and can be considered as meeting all the criteria of ‘simple brand correct’

...to reframe the image

...to redirect focus

...to make text more legible

...to highlight secondary information

Any work created this way is absolutely complete and nothing else needs to be added

30 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

A GUIDE TO USAGE Our Secondary shape

The secondary shape should be used thoughtfully and with great care. The secondary shape isn’t a branding device (that’s the job of the cornerstone), but it does have the potential to appear in very prominent positions (on front covers, social media cards, event banners etc) and so should be used with discretion, good taste and an eye for balance and proportion The 8 rules on the following pages governing the use of the secondary shape must be adhered to in every instance when a secondary shape is used to enhance a front cover or other execution. And remember, its use is entirely optional: if in doubt, leave it out.

The secondary shape (just like the cornerstone) is based on the 35° angle in our logo. But, unlike the cornerstone, a secondary shape may be created by rotating the triangular shape along either axis...

...meaning there are therefore eight acceptable secondary shapes, which are: 35° OPTIONS

1

4

2

3

35°

Please note: In order to ensure that everyone uses secondary shapes that are exactly 35° or 55° , we have created a series of image files (available from the BDO Brand Centre on BDO World) for non-designers to use in their work X SVG and PNG formats will be ideal for non-designers to use in PowerPoint X EPS files are also available for designers to use

55° OPTIONS

6

7

55°

5

8

31 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

A GUIDE TO USAGE (CONTINUED) Our Secondary shape

RULE 1. THE SECONDARY SHAPE’S ANGLE CAN ONLY BE 35° OR 55° Because it is based on the intersecting angle of the logo, and the same triangle rotated through 90° - the secondary shape may only ever use a 35° or 55° angle. No other angle is ever acceptable.

RULE 2. ONLY ONE SECONDARY SHAPE MAY EVER BE USED In order to avoid a situation where the key branding element (the cornerstone) is lost in a mosaic of shapes, only ONE additonal shape may ever be used.

RULE 3. CHOOSE ONE OF THE OTHER THREE CORNERS It is important that the secondary shape should never fight for dominance with the cornerstone. For this reason, it must only ever appear in one of the three corners not occupied by a cornerstone.

2

55°

1

1

2

35°

1

1

32 BDO BRAND AND VISUAL IDENTITY GUIDELINES 2023 | BASIC ELEMENTS

A GUIDE TO USAGE (CONTINUED) Our Secondary shape

RULE 4. THE SECONDARY SHAPE IS NEVER AN IMAGE Backgrounds can be images or solid colours. On top of the background sits the title and subtitle text, the cornerstone and - optionally - a colour-filled secondary shape. The secondary shape may never be an image holder.

RULE 5. THE SECONDARY SHAPE MAY ONLY HAVE THREE CORNERS Because it can be used in a variety of different ways, care should be taken that the cornerstone never grows so large that it ‘bleeds off the page’ and becomes a 4-cornered shape. It must always be a recognisable triangle.

RULE 6. THE SECONDARY SHAPE CAN BE USED TO HOLD ADDITIONAL INFORMATION Perhaps one of the most useful tasks a secondary shape can perform is to hold, highlight and draw attention to ‘additional’ information. For example, in situations where firms have approved positioning statements (eg IDEAS | PEOPLE | TRUST), or approved legal entities (eg BDO LEGAL, BDO DIGITAL or BDO CYBER SECURITY) this textual content can now be placed within a secondary shape to draw attention to it...

1

2

1

3

2

3

5

4

1

1

...although it is key that the secondary shape never visually overwhelms or overpowers the cornerstone - our branding must always remain clearly the dominant visual element.

NB. This is not mandatory: additional textual content can also appear on covers without a secondary shape: please see the Brand architecture guidelines for further clarification

3 4

2

3

2

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