
Making Accounting Fit Global Complexity


Guido Corbetta is chief accounting officer at EssilorLuxottica, where his remit sits across a global finance organisation supporting a business operating across more than 150 countries. A legal auditor since 2011, Corbetta brings an accounting background to a role increasingly shaped by scale, technology and the need for consistent financial processes across markets.
Keeping Control across Scale
Global accounting function is harder to manage when the business keeps expanding across geographies and operating models. In 2025, EssilorLuxottica generated €28.5 billion in revenue and had more than 200,000 employees at the time of its annual report publication. For Corbetta, that scale makes the quality and consistency of financial information a practical management concern rather than a reporting exercise.
His role also sits close to the systems and shared-services infrastructure that supports finance. A visit to EssilorLuxottica’s Global Business Services operation in Chihuahua brought him into discussions around business intelligence, robotic process automation and continuous improvement. The emphasis is revealing of the way his accounting mandate extends beyond closing books. It involves examining how financial work gets performed and where technology can reduce repetitive effort while improving visibility.
Making Finance Work across Borders
Consistency becomes more difficult when accounting processes have to function across a geographically dispersed organisation. Corbetta’s involvement with Global Business Services places him close to that challenge, where standardized processes have to remain useful to teams working in different markets.
The issue is particularly relevant to EssilorLuxottica’s structure. Its business combines manufacturing, retail and professional channels across a broad international footprint. Financial reporting, therefore, depends on information moving reliably between local operations and the group function.
Corbetta attends to the points where these connections can weaken. Technology can automate a task, but the accounting function needs processes that produce information people can understand and use. This makes process design part of the finance leadership remit.
Balancing Technology and Human Judgment
Automation is most effective when it enhances the underlying accounting process instead of just adding another tool. Corbetta’s participation in discussions around RPA and business intelligence leads to this practical view of technology. What really matters is not substituting accounting expertise but enhancing access to data and routine procedures.
That distinction matters as EssilorLuxottica expands into areas that bring new financial and reporting considerations. Its 2025 results show the effects of tariffs, acquisitions, restructuring activity and investment in new categories. Each development adds demands to the financial organisation, particularly when information must be consolidated across a large international group.
The accounting leader consequently has to keep technology connected to financial discipline. A process that is faster but poorly controlled creates a different problem. The useful measure is whether automation makes information more dependable and gives finance professionals more room to focus on matters requiring judgment.
Turning Scale into Financial Clarity
Corbetta’s leadership mandate demonstrates that the modern-day accounting function goes far beyond compliance. His work links the group reporting reliability with the underlying processes and technology. His engagement with global finance teams keeps these systems connected to the people who use them.
The practical lesson here is simple for senior finance leaders. On a global level, the discipline of accounting relies on the flow of information within the company. Corbetta’s remit shows why finance leadership increasingly involves improving that flow without diluting professional judgment with technology.