ACCA’s Global Talent Trends Survey 2025 is the largest of its kind, drawing responses from over 10,000 accountancy and finance professionals across 175 countries. It tracks how people work, what they expect from their employers, and where pressure points are emerging. This year’s findings reveal a workforce in flux. People want flexibility, autonomy, purpose, and progression. Yet expectations are outpacing most organisational systems. What’s clear is this: policy tweaks alone are not enough. The employers keeping pace are responding with structure in the form of clear rules, consistent processes, and visible pathways that reduce noise and rebuild trust.
The report was launched in Sri Lanka with a roundtable of HR leaders, moderated by Shamindra Kulamannage, Editor of Echelon. While the data served as the foundation, much of the conversation focused on what employers are doing in response. The discussion surfaced common challenges and practical actions. This feature draws on global data and the insights shared during that session. What emerges is a portrait of a workforce in transition. People want flexibility, purpose, mobility, and a sense of progress. Employers are adapting, but the adjustments require more than policy updates. They demand clarity, structure, and trade-offs. The pages that follow explore where that work has already begun.
Jamie Lyon, Head of Skills, Sectors and Technology of ACCA
Jamie Lyon, Head of Skills, Sectors and Technology of ACCA, opened the session by presenting key findings from the Global Talent Trends
Survey 2025. He leads the organisation’s global research on the future of work, with a focus on skills, technology, and talent strategy. Drawing on responses from over 100,000 professionals across 175 countries, including Sri Lanka, he outlined the trends reshaping what professionals expect from employers. With decades of experience spanning finance, policy, and workforce transformation, he brought a global perspective, which helped frame the challenges explored in the roundtable discussion that followed.
From Preference to Policy: The Growing Demand for Hybrid Working
Three years of data from ACCA’s Global Talent Trends Survey show that while demand for hybrid work remains high, delivery continues to lag. In 2025, 76% of global respondents said they want some form of hybrid arrangement, yet 51% still work in the office full time. In Sri Lanka, the gap is wider. Local data revealed that 69% work on-site full-time, though 85% would prefer a hybrid setup. In response, some employers are moving from informal flexibility to formal structure.
Hybrid policies are now being defined at the team level. They outline required in-office days, meeting protocols, and clear criteria for eligibility. New hires, in some cases, receive written guidance on these expectations from day one. In organisations where compliance and data security are critical, hybrid policies are reinforced with legal and technical safeguards. Some employers now define the home as an extension of the workplace, bringing confidentiality and performance management under the same rules. Security protocols, restricted access, and selective productivity tracking provide added control.
Still, policies alone do not ensure fairness. Some roles, like those which are customer-facing or operational ones, still require physical presence. Others, such as knowledge roles, allow more flexibility. To address this, employers are applying role-based criteria, training managers to maintain consistency, and using collaboration tools to bridge the divide. Further, one key effect of hybrid work is increased autonomy. More professionals now manage their own time and space, which has led to a rise in concurrent employment. Employers who recognise this trend are linking hybrid policies to structured side-hustle approvals.
Managing Side Hustles Without Micromanaging People
One of the clearest behavioural shifts in ACCA’s Global Talent Trends Survey 2025 is the rise in concurrent employment. Globally, 43% of Gen Z professionals reported having a side hustle, with the figure across all age groups at 39%. In Sri Lanka, the trend mirrors this closely, with similar numbers of younger respondents engaged in additional work alongside their primary roles. For many professionals, side work offers financial stability and a way to diversify income. For employers, however, it introduces a set of challenges: conflicts of interest, confidentiality concerns, and the risk of uneven team workloads, particularly in hybrid settings.
In response, some employers are moving away from informal handling of side work and towards structured disclosure policies. The focus is on transparency, risk management, and predictability. Rather than blanket restrictions, these policies aim to surface potential risks early and apply a consistent standard. The process typically begins with written disclosure where employees are asked to declare the nature of the work, time commitment, and whether it involves external clients. Approval paths in these organisations are clearly defined, and decisions are reviewed periodically.
At the centre of these policies are rules on conflicts of interest. Employees are not permitted to engage in work that competes with the employer, makes use of company resources, or draws on proprietary information. To support good judgement, some employers provide examples of what is acceptable. A data analyst, for instance, may be cleared to pursue freelance photography, but not freelance analytics. These boundaries are reinforced with confidentiality clauses and carry over into hybrid work policies. Where the home is treated as an extension of the workplace, the same rules apply with secure devices, limited access, and traceable outputs.
Clarity around expectations is only part of the solution. The communication of these expectations matters too. Some organisations now issue brief, accessible policy guides and FAQs, helping managers handle conversations about side work with consistency. This avoids assumptions about intent or generational traits. While Gen Z is the most visible in the data, professionals across generations participate in side work. What matters is that all staff are held to the same standards and outcomes.
Everyone Wants to Use AI. Not Everyone Knows How.
Artificial intelligence is reshaping how work gets done. It is now considered the most valuable skill in the workplace. Yet many feel unprepared. According to ACCA’s Global Talent Trends Survey 2025, 38% of respondents say they are not confident in their AI knowledge. Nearly 44% cite limited opportunities to learn, and only 32% report that their organisations provide AI-related training. Where training does exist, it tends to favour younger workers, particularly Gen Z.
This uneven access to skills creates more than a learning gap. It exposes organisations to practical risks. While AI brings clear productivity benefits, poor implementation can lead to quality issues, confidentiality breaches, and shadow use in sensitive areas such as hiring and internal assessments. Without clear policies, employees may rely on tools that bypass safeguards or introduce errors without visibility.
In response, some employers are putting structure around AI use. During the roundtable, several shared how AI now supports screening and first-round interviews, with hiring managers still reviewing the outcomes. Others have gone further, clarifying where AI is allowed, where it is
not, and what responsible use looks like. Teams are being trained on when to use AI, when to avoid it, and how to disclose its use during internal assessments and performance reviews.
These practices form part of a broader governance effort. Many companies are building digital roadmaps that align AI use with business needs. Steering groups oversee use cases, monitor risks, and shape rollout plans. Policies define acceptable use, covering confidentiality, human oversight, and mandatory disclosure. But even as employers balance these investments, they must also respond to another pressure shaping today’s workforce: rising costs and salary expectations.
The Cost of Living Is Climbing and So Are Employee Expectations
For the third year in a row, the cost of living remains the top workplace concern among professionals. According to ACCA’s Global
Talent Trends Survey 2025, 41% of respondents expect an annual pay rise of at least 11%. This expectation reflects more than personal ambition. Across many countries, inflation and taxation have reduced the real value of take-home pay, especially for younger employees.
This creates mounting pressure on employers. Rising financial demands from staff come at a time when many organisations, particularly smaller firms, face limited room to adjust compensation. Several roundtable participants noted that personnel costs are their largest area of expenditure. Uniform increases, they explained, carry risks such as wage compression, where junior roles are paid nearly as much as mid level ones, reducing incentives for advancement. In response, employers are turning to more targeted strategies. Critical or hard-to-fill roles
receive market adjustments. One-off allowances are used to manage short-term inflation without locking in permanent cost increases. Spot bonuses and variable pay tie additional spend to clear performance outcomes. At the same time, many are rethinking total rewards to support employees beyond salary by introducing benefits like meals, transport, health cover, and childcare assistance. These flexible benefit schemes allow employees to choose what they value most.
These changes are supported by a push for greater transparency. Employers are using clear pay philosophies and total rewards statements to explain what is offered, who qualifies, and why. That clarity helps build trust, especially in times of financial strain. Still, many leaders recognise that pay alone is not enough to retain talent. They are investing in internal mobility, upskilling, and public recognition. Productivity gains, through process simplification and AI adoption, are also helping offset rising costs. Yet even with these steps, pressure remains.
As Talent Looks to Migrate, Employers Are Working to Retain Them
According to ACCA’s Global Talent Trends Survey 2025, nearly 60% of professionals in work expect their next role to be outside their current organisation. Among younger cohorts, many also express a desire to pursue overseas careers. Together, these two signals point to a growing challenge: people are planning their next move, and many organisations are struggling to keep pace. This shift was echoed during the roundtable. Several leaders described how attrition spiked in the aftermath of the economic crisis, particularly at the mid-level.
With hiring slowing and costs rising, teams were stretched thin, and capability gaps became more visible. Hybrid demands and salary pressure added further strain. To retain staff, employers are now taking a more proactive approach. Some closed leadership gaps by promoting high-potential employees earlier than planned, then supporting them with targeted coaching, measurable KPIs, and shorter review cycles. Others responded by reshaping roles to allow remote or regional delivery, helping key staff stay without needing to relocate. A few even established new delivery hubs to retain specialised teams.
Mobility itself is being redefined. Short-term international placements are offered to help employees grow without disconnecting from the organisation. At the same time, rehires are being welcomed back and alumni networks are kept active to reduce friction when returning. Internally, mobility is becoming more structured, where vacancies are posted internally first and career frameworks are being established to show clear progression paths.
As these shifts unfold employers are piloting frameworks to manage payroll, tax, client approvals, and supervision. Standard agreements and role portability policies are helping ensure governance is preserved. Retention today is less about reacting to turnover and more about giving people visible options to stay.
Inclusion Means Listening to Every Generation
Another trend ACCA’s Global Talent Trends Survey 2025 highlights as a growing concern is that nearly half of respondents feel their organisations focus more on some aspects of diversity than others. In particular, older workers report feeling over-looked, and many professionals believe that coming from a low socio-economic background remains a barrier to progression. These signals point to the need for
inclusion strategies that serve all cohorts, not just the most vocal or visible.
During the roundtable, several leaders cautioned against over-indexing on Gen Z preferences. While younger employees may ask for flexibility or digital-first engagement, other age groups also have evolving needs. Panellists stressed that life stage, personal context, and job function often shape preferences more than age alone. A blanket approach risks alienating experienced employees who continue to deliver quietly and consistently.
In response, some employers are moving towards a more balanced approach. Learning options are being diversified. A baseline curriculum is offered to all staff, with modular tracks that vary by role and seniority. Communication is also being adjusted to suit the preferences of different generations. Likewise, flexibility policies are being tied to roles and benefits made relevant across ages, from childcare support to healthcovers. Recognition systems are also being reviewed to ensure that experienced staff continue to receive visibility and growth opportunities. Finally, managers are being trained to assess outcomes over age-related cues.
Bridging Changing Expectations with Structured Strategy
A few years ago, hybrid work was rare, side hustles stayed hidden, and AI felt distant. Today, employees are more mobile, more vocal, and more uncertain. They want flexibility, purpose, growth, and support. Employers feel the pressure as well, managing tight budgets, fast change, and rising expectations. The 2025 edition of the ACCA Global Trends survey makes one thing clear: the gap between what people
need and what workplaces offer will not close on its own. The organisations moving forward are doing so with structure. They set expectations, build systems, and adapt quickly. In a cycle defined by uncertainty, structure is what earns trust and retains people.