The Energy and Natural Resources sector must cope with many, sometimes unique issues that pose a considerable challenge for Finance. These include remote and dispersed operations, tough and varied political and regulatory environments, the finite nature of exploration finds and significant merger and acquisition activity. This has helped to shape a narrow focus towards controllership and compliance, with the survey finding two-thirds of finance functions being perceived by the business as controllers and providers of management information as opposed to business advisers. (PDF 722KB)