The report is based on an approach combining quantitative analysis, qualitative interviews and a review of the literature.
Interviews were conducted with various stakeholders, including auditors, certification professionals, consultancy firms, law firms, financial sector associations, market and financial sector authorities, and specialists in governance, data valuation and assessment, across the three jurisdictions.
In addition, a statistical survey was carried out amongst organisations with a Data Protection Officer (DPO) in France and Luxembourg. The results, based on several hundred responses, provide an on-the-ground insight into practices relating to data accounting and valuation, compliance, cybersecurity and AI, as well as governance and financial transparency.