:root {
  --navy: #203864;
  --navy-deep: #071b3c;
  --green: #70ad47;
  --blue: #00b0f0;
  --purple: #7030a0;
  --ink: #172a4d;
  --text: #4f5c70;
  --muted: #6b7280;
  --surface: #f4f6f8;
  --white: #ffffff;
}

* { box-sizing: border-box; }

html {
  min-width: 320px;
  scroll-behavior: smooth;
  scroll-padding-top: 96px;
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--white);
  font-family: Poppins, "Segoe UI", Arial, sans-serif;
  -webkit-font-smoothing: antialiased;
}

img { max-width: 100%; }
a { color: inherit; }

.wrap {
  width: min(1180px, calc(100% - 48px));
  margin-inline: auto;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 20;
  min-height: 94px;
  padding: 12px max(24px, calc((100vw - 1180px) / 2));
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 28px;
  background: var(--white);
  border-bottom: 1px solid rgb(32 56 100 / 10%);
  box-shadow: 0 10px 36px rgb(7 27 60 / 7%);
  backdrop-filter: blur(12px);
}

.brand { display: inline-flex; flex: 0 0 auto; }
.brand img { width: auto; height: 78px; object-fit: contain; }

.desktop-nav {
  display: flex;
  align-items: center;
  gap: clamp(18px, 2.3vw, 34px);
  margin-left: auto;
}

.desktop-nav a {
  color: var(--ink);
  font-size: 0.86rem;
  font-weight: 600;
  text-decoration: none;
}

.desktop-nav a:hover,
.desktop-nav a:focus-visible { color: var(--green); }

.header-cta {
  padding: 12px 18px;
  border-radius: 7px;
  background: var(--green);
  color: var(--white);
  font-size: 0.84rem;
  font-weight: 600;
  text-decoration: none;
}

.mobile-menu { display: none; }

.hero {
  position: relative;
  isolation: isolate;
  min-height: min(790px, calc(100svh - 94px));
  padding: clamp(80px, 12vh, 124px) 0 32px;
  display: flex;
  flex-direction: column;
  justify-content: space-between;
  overflow: hidden;
  color: var(--white);
  background: var(--navy-deep) url("assets/tau-andes-mountain-bg.webp") center bottom / cover no-repeat;
}

.hero__overlay {
  position: absolute;
  inset: 0;
  z-index: -1;
  background:
    linear-gradient(90deg, rgb(7 27 60 / 98%) 0%, rgb(7 27 60 / 84%) 53%, rgb(7 27 60 / 26%) 100%),
    linear-gradient(180deg, rgb(32 56 100 / 16%), rgb(7 27 60 / 12%));
}

.hero__symbol {
  position: absolute;
  z-index: -1;
  top: 48%;
  right: max(-150px, calc((100vw - 1500px) / 2));
  width: min(47vw, 680px);
  transform: translateY(-50%);
  opacity: 0.11;
  pointer-events: none;
}

.hero__content { margin: auto auto auto max(24px, calc((100vw - 1180px) / 2)); }
.hero__content.wrap { width: min(760px, calc(100% - 48px)); }

.eyebrow,
.section-kicker {
  margin: 0 0 18px;
  color: var(--green);
  font-size: 0.77rem;
  font-weight: 700;
  letter-spacing: 0.16em;
  text-transform: uppercase;
}

.eyebrow::before {
  content: "";
  display: inline-block;
  width: 42px;
  height: 3px;
  margin: 0 13px 3px 0;
  background: var(--green);
}

h1, h2, h3, p { margin-top: 0; }

h1 {
  max-width: 730px;
  margin-bottom: 26px;
  font-size: clamp(3rem, 5.7vw, 5.6rem);
  line-height: 0.99;
  letter-spacing: -0.05em;
  text-wrap: balance;
}

.hero__lead {
  max-width: 660px;
  margin-bottom: 34px;
  color: rgb(255 255 255 / 78%);
  font-size: clamp(1rem, 1.35vw, 1.18rem);
  line-height: 1.75;
}

.hero__actions { display: flex; flex-wrap: wrap; gap: 14px; }

.button {
  min-height: 48px;
  padding: 13px 20px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 16px;
  border: 1px solid transparent;
  border-radius: 7px;
  font-size: 0.88rem;
  font-weight: 600;
  text-decoration: none;
  transition: transform 180ms ease, background-color 180ms ease;
}

.button:hover,
.button:focus-visible { transform: translateY(-2px); }
.button:focus-visible { outline: 3px solid rgb(112 173 71 / 35%); outline-offset: 3px; }
.button--primary { background: var(--green); color: var(--white); }
.button--primary:hover { background: #5d983b; }
.button--ghost { border-color: rgb(255 255 255 / 34%); color: var(--white); background: rgb(255 255 255 / 5%); }
.button--ghost:hover { background: rgb(255 255 255 / 12%); }

.hero__areas {
  padding-top: 24px;
  display: flex;
  gap: 18px 34px;
  border-top: 1px solid rgb(255 255 255 / 18%);
}

.area { position: relative; padding-left: 16px; font-size: 0.82rem; font-weight: 600; letter-spacing: 0.04em; }
.area::before { content: ""; position: absolute; left: 0; top: 50%; width: 7px; height: 7px; border-radius: 50%; transform: translateY(-50%); background: currentColor; }
.area--green { color: #9bd875; }
.area--blue { color: #40c7f7; }
.area--purple { color: #b87ae4; }

.section { padding: clamp(78px, 9vw, 120px) 0; }

.section-heading {
  margin-bottom: 52px;
  display: grid;
  grid-template-columns: minmax(0, 1.35fr) minmax(280px, 0.65fr);
  gap: clamp(40px, 8vw, 110px);
  align-items: end;
}

.section-heading h2,
.about h2,
.contact-section h2 {
  margin-bottom: 0;
  font-size: clamp(2.1rem, 4vw, 3.7rem);
  line-height: 1.08;
  letter-spacing: -0.045em;
  text-wrap: balance;
}

.section-heading > p { margin-bottom: 4px; color: var(--text); line-height: 1.75; }
.section-heading--compact { grid-template-columns: minmax(0, 780px); }

.service-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }

.service-card {
  position: relative;
  min-height: 370px;
  padding: 34px;
  display: flex;
  flex-direction: column;
  border: 1px solid #e1e6ec;
  border-radius: 14px;
  background: var(--white);
  box-shadow: 0 18px 50px rgb(23 42 77 / 7%);
  overflow: hidden;
}

.service-card::before { content: ""; position: absolute; inset: 0 0 auto; height: 5px; background: var(--accent); }
.service-card--green { --accent: var(--green); }
.service-card--blue { --accent: var(--blue); }
.service-card--purple { --accent: var(--purple); }
.service-card h3 { margin: 26px 0 18px; font-size: 1.65rem; letter-spacing: -0.03em; }
.service-card p { margin-bottom: 26px; color: var(--text); line-height: 1.7; }
.service-card a { margin-top: auto; color: var(--ink); font-size: 0.82rem; font-weight: 700; text-decoration: none; }
.service-card a span { margin-left: 8px; color: var(--accent); }

.about { color: var(--white); background: var(--navy-deep); }
.about__layout { display: grid; grid-template-columns: minmax(300px, 0.8fr) minmax(0, 1.2fr); gap: clamp(50px, 9vw, 130px); align-items: center; }
.about__visual { position: relative; min-height: 500px; display: grid; place-items: center; border-radius: 16px; background: linear-gradient(145deg, #112b59, #071b3c); overflow: hidden; }
.about__visual img { width: 75%; opacity: 0.6; }
.about__line { position: absolute; right: -8%; width: 72%; height: 2px; transform: rotate(-18deg); transform-origin: right; }
.about__line--green { bottom: 18%; background: var(--green); }
.about__line--blue { bottom: 12%; background: var(--blue); }
.about__line--purple { bottom: 6%; background: var(--purple); }
.section-kicker--light { color: #a2d581; }
.about__intro { margin: 30px 0 38px; color: rgb(255 255 255 / 72%); line-height: 1.8; }
.value-list { display: grid; grid-template-columns: 1fr 1fr; gap: 28px 36px; }
.value-list div { padding-top: 16px; border-top: 1px solid rgb(255 255 255 / 17%); }
.value-list strong { display: block; margin-bottom: 8px; font-size: 1rem; }
.value-list span { color: rgb(255 255 255 / 60%); font-size: 0.88rem; line-height: 1.6; }

.process { background: var(--surface); }
.process-list { margin: 0; padding: 0; display: grid; grid-template-columns: repeat(4, 1fr); list-style: none; counter-reset: item; }
.process-list li { position: relative; padding: 34px 28px 18px; border-left: 1px solid #d9dee5; }
.process-list li:last-child { border-right: 1px solid #d9dee5; }
.process-list h3 { margin-bottom: 16px; color: var(--navy); font-size: clamp(1.45rem, 2vw, 1.75rem); letter-spacing: -0.03em; }
.process-list p { color: var(--text); font-size: 0.9rem; line-height: 1.7; }

.contact-section { padding: clamp(68px, 8vw, 100px) 0; color: var(--white); background: var(--navy); }
.contact-section__inner { display: grid; grid-template-columns: 1.1fr 0.9fr; gap: clamp(42px, 10vw, 140px); align-items: center; }
.contact-section__inner > div:last-child p { color: rgb(255 255 255 / 72%); line-height: 1.75; }
.button--white { margin-top: 16px; background: var(--white); color: var(--navy); }
.button--white:hover { background: #edf4e9; }

.site-footer { padding: 30px 0; background: var(--white); }
.site-footer__inner { display: grid; grid-template-columns: 1fr auto 1fr; gap: 30px; align-items: center; }
.site-footer img { width: 190px; }
.site-footer__inner > div { display: flex; gap: 18px; color: var(--text); font-size: 0.8rem; }
.site-footer a { text-decoration: none; }
.site-footer p { margin: 0; color: var(--muted); font-size: 0.78rem; text-align: right; }

.page-hero {
  position: relative;
  isolation: isolate;
  min-height: 540px;
  padding: 104px 0 84px;
  display: flex;
  align-items: center;
  overflow: hidden;
  color: var(--white);
  background: var(--navy-deep) url("assets/tau-andes-mountain-bg.webp") center bottom / cover no-repeat;
}

.page-hero__overlay {
  position: absolute;
  inset: 0;
  z-index: -1;
  background: linear-gradient(90deg, rgb(7 27 60 / 98%) 0%, rgb(7 27 60 / 84%) 60%, rgb(7 27 60 / 42%) 100%);
}

.page-hero__symbol {
  position: absolute;
  z-index: -1;
  right: max(-100px, calc((100vw - 1440px) / 2));
  width: min(42vw, 580px);
  opacity: 0.1;
}

.page-hero__content h1 { max-width: 880px; font-size: clamp(3rem, 5.3vw, 5rem); }
.page-hero__content > p:last-child { max-width: 670px; margin-bottom: 0; color: rgb(255 255 255 / 74%); font-size: 1.08rem; line-height: 1.75; }

.service-tabs { position: sticky; top: 94px; z-index: 10; border-bottom: 1px solid #e1e6ec; background: rgb(255 255 255 / 96%); backdrop-filter: blur(12px); }
.service-tabs .wrap { min-height: 68px; display: flex; align-items: center; gap: 44px; }
.service-tabs a { display: inline-flex; align-items: center; gap: 10px; color: var(--ink); font-size: 0.84rem; font-weight: 700; text-decoration: none; }
.dot { width: 8px; height: 8px; border-radius: 50%; }
.dot--green { background: var(--green); }
.dot--blue { background: var(--blue); }
.dot--purple { background: var(--purple); }

.service-detail { scroll-margin-top: 156px; }
.service-detail--tinted { background: var(--surface); }
.service-detail__layout { display: grid; grid-template-columns: minmax(300px, 0.85fr) minmax(0, 1.15fr); gap: clamp(55px, 10vw, 145px); }
.service-detail__heading .section-kicker {
  margin-bottom: 14px;
  color: var(--accent);
  font-size: clamp(1.55rem, 2.6vw, 2.15rem);
  font-weight: 700;
  letter-spacing: -0.025em;
  line-height: 1.1;
  text-transform: none;
}
.service-detail__heading h2 { margin-bottom: 0; font-size: clamp(1.85rem, 3.2vw, 3rem); line-height: 1.12; letter-spacing: -0.04em; text-wrap: balance; }
.service-detail__content { padding-top: 70px; }
.service-detail__lead { margin-bottom: 38px; color: var(--text); font-size: 1.06rem; line-height: 1.78; }
.service-detail__content h3 { margin-bottom: 20px; font-size: 1rem; }
.service-detail--green { --accent: var(--green); }
.service-detail--blue { --accent: var(--blue); }
.service-detail--purple { --accent: var(--purple); }

.check-list { margin: 0 0 34px; padding: 0; display: grid; gap: 15px; list-style: none; }
.check-list li { position: relative; padding-left: 28px; color: var(--text); line-height: 1.55; }
.check-list li::before { content: ""; position: absolute; left: 0; top: 0.52em; width: 9px; height: 9px; border: 2px solid var(--accent); border-radius: 50%; }
.text-link { color: var(--ink); font-size: 0.86rem; font-weight: 700; text-decoration: none; }
.text-link span { margin-left: 8px; color: var(--accent); }
.text-link:hover, .text-link:focus-visible { color: var(--accent); }

.service-detail--purple { padding-bottom: 0; }
.ifrs-advisory { margin-top: clamp(70px, 8vw, 104px); padding: clamp(64px, 8vw, 96px) 0; scroll-margin-top: 156px; color: var(--white); background: var(--navy-deep); }
.ifrs-advisory__layout { display: grid; grid-template-columns: minmax(0, 0.9fr) minmax(360px, 1.1fr); gap: clamp(55px, 10vw, 145px); align-items: start; }
.ifrs-advisory .section-kicker { color: #40c7f7; font-size: clamp(1.35rem, 2.25vw, 1.9rem); letter-spacing: -0.02em; text-transform: none; }
.ifrs-advisory h2 { margin-bottom: 26px; font-size: clamp(2rem, 3.7vw, 3.45rem); line-height: 1.1; letter-spacing: -0.045em; text-wrap: balance; }
.ifrs-advisory__intro { margin-bottom: 0; color: rgb(255 255 255 / 68%); line-height: 1.78; }
.ifrs-list { margin: 0; padding: 0; display: grid; list-style: none; }
.ifrs-list li { position: relative; padding: 24px 0 24px 30px; border-top: 1px solid rgb(255 255 255 / 16%); }
.ifrs-list li:last-child { border-bottom: 1px solid rgb(255 255 255 / 16%); }
.ifrs-list li::before { content: ""; position: absolute; left: 0; top: 31px; width: 9px; height: 9px; border-radius: 50%; background: var(--item-color, var(--green)); }
.ifrs-list li:nth-child(2) { --item-color: var(--blue); }
.ifrs-list li:nth-child(3) { --item-color: var(--purple); }
.ifrs-list span { display: block; margin-bottom: 8px; font-weight: 700; }
.ifrs-list p { margin-bottom: 0; color: rgb(255 255 255 / 66%); line-height: 1.6; }
.text-link--ifrs { display: inline-block; margin-top: 40px; color: var(--white); }
.text-link--ifrs span { color: #40c7f7; }
.text-link--ifrs:hover, .text-link--ifrs:focus-visible { color: #40c7f7; }

.story__layout {
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(320px, 0.85fr);
  gap: clamp(55px, 10vw, 145px);
  align-items: start;
}

.story h2,
.partner-model h2 {
  margin-bottom: 0;
  font-size: clamp(2.1rem, 4vw, 3.65rem);
  line-height: 1.08;
  letter-spacing: -0.045em;
  text-wrap: balance;
}

.story__copy { padding-top: 40px; }
.story__copy p { color: var(--text); font-size: 1.02rem; line-height: 1.82; }
.story__copy p:last-child { margin-bottom: 0; }

.principles { background: var(--surface); }
.principle-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 18px; }
.principle { position: relative; min-height: 260px; padding: 34px 28px; display: flex; flex-direction: column; justify-content: flex-end; border-radius: 12px; background: var(--white); box-shadow: 0 16px 44px rgb(23 42 77 / 6%); overflow: hidden; }
.principle::before { content: ""; position: absolute; inset: 0 0 auto; height: 5px; background: var(--accent); }
.principle--green { --accent: var(--green); }
.principle--blue { --accent: var(--blue); }
.principle--purple { --accent: var(--purple); }
.principle--navy { --accent: var(--navy); }
.principle h3 { margin-bottom: 12px; font-size: 1.35rem; }
.principle p { margin-bottom: 0; color: var(--text); font-size: 0.88rem; line-height: 1.65; }

.partner-model { color: var(--white); background: var(--navy-deep); }
.partner-model__layout { display: grid; grid-template-columns: minmax(300px, 0.8fr) minmax(0, 1.2fr); gap: clamp(55px, 10vw, 145px); align-items: center; }
.partner-model__visual { min-height: 430px; display: grid; place-items: center; border-radius: 16px; background: linear-gradient(145deg, #142f60, #071b3c); overflow: hidden; }
.partner-model__visual img { width: 74%; opacity: 0.62; }
.partner-model__layout > div:last-child > p:not(.section-kicker) { margin: 28px 0 32px; color: rgb(255 255 255 / 70%); line-height: 1.78; }
.partner-points { margin: 0; padding: 0; display: grid; gap: 14px; list-style: none; }
.partner-points li { position: relative; padding-left: 26px; color: rgb(255 255 255 / 82%); line-height: 1.55; }
.partner-points li::before { content: ""; position: absolute; left: 0; top: 0.55em; width: 8px; height: 8px; border-radius: 50%; background: var(--green); }

.about-page .page-hero .eyebrow,
.about-page .section-kicker {
  margin-bottom: 14px;
  font-size: clamp(1.35rem, 2.25vw, 1.9rem);
  font-weight: 700;
  letter-spacing: -0.02em;
  line-height: 1.15;
  text-transform: none;
}

.about-page .page-hero .eyebrow::before {
  width: 34px;
  margin-bottom: 5px;
}

.about-page .page-hero .eyebrow { color: #40c7f7; }
.about-page .page-hero .eyebrow::before { background: var(--blue); }
.about-page .story .section-kicker { color: var(--green); }
.about-page .principles .section-kicker { color: #008fc4; }
.about-page .partner-model .section-kicker { color: #c28ae8; }
.about-page .contact-section .section-kicker { color: #cfa5ed; }

.services-page .page-hero .eyebrow,
.services-page .contact-section .section-kicker {
  margin-bottom: 14px;
  font-size: clamp(1.35rem, 2.25vw, 1.9rem);
  font-weight: 700;
  letter-spacing: -0.02em;
  line-height: 1.15;
  text-transform: none;
}

.services-page .page-hero .eyebrow { color: #40c7f7; }
.services-page .page-hero .eyebrow::before { width: 34px; margin-bottom: 5px; background: var(--blue); }
.services-page .contact-section .section-kicker { color: #cfa5ed; }

.home-page .hero .eyebrow,
.home-page .section-kicker {
  margin-bottom: 14px;
  font-size: clamp(1.25rem, 2.15vw, 1.75rem);
  font-weight: 700;
  letter-spacing: -0.02em;
  line-height: 1.2;
  text-transform: none;
}

.home-page .hero .eyebrow::before {
  width: 34px;
  margin-bottom: 5px;
}

.contact-hero {
  position: relative;
  padding: clamp(82px, 10vw, 132px) 0;
  overflow: hidden;
  background: var(--surface);
}

.contact-hero__accent {
  position: absolute;
  top: -180px;
  right: -150px;
  width: 520px;
  height: 520px;
  border: 90px solid rgb(0 176 240 / 8%);
  border-radius: 50%;
}

.contact-hero__layout { position: relative; display: grid; grid-template-columns: minmax(0, 1.15fr) minmax(320px, 0.85fr); gap: clamp(60px, 10vw, 140px); align-items: center; }
.contact-hero__copy .section-kicker { color: var(--blue); font-size: clamp(1.35rem, 2.3vw, 1.85rem); letter-spacing: -0.02em; text-transform: none; }
.contact-hero h1 { max-width: 730px; margin-bottom: 28px; color: var(--navy); font-size: clamp(3rem, 5.4vw, 5.1rem); }
.contact-hero__copy > p:last-child { max-width: 640px; margin-bottom: 0; color: var(--text); font-size: 1.05rem; line-height: 1.8; }

.contact-card { position: relative; padding: clamp(34px, 5vw, 54px); color: var(--white); border-radius: 16px; background: var(--navy-deep); box-shadow: 0 24px 64px rgb(7 27 60 / 16%); overflow: hidden; }
.contact-card__label { margin-bottom: 32px; color: #a2d581; font-size: 0.76rem; font-weight: 700; letter-spacing: 0.14em; text-transform: uppercase; }
.contact-card__email { display: block; margin-bottom: 12px; color: var(--white); font-size: clamp(1.05rem, 2.2vw, 1.75rem); font-weight: 700; letter-spacing: -0.025em; text-decoration: none; white-space: nowrap; }
.contact-card__location { margin-bottom: 32px; color: rgb(255 255 255 / 62%); }
.contact-card__actions { display: flex; flex-wrap: wrap; gap: 12px; }
.copy-email { min-height: 48px; padding: 13px 18px; border: 1px solid rgb(255 255 255 / 28%); border-radius: 7px; background: transparent; color: var(--white); font: inherit; font-size: 0.86rem; font-weight: 600; cursor: pointer; }
.copy-email:hover, .copy-email:focus-visible { background: rgb(255 255 255 / 10%); }
.copy-email:focus-visible { outline: 3px solid rgb(0 176 240 / 40%); outline-offset: 3px; }
.copy-status { min-height: 20px; margin: 14px 0 0; color: #bde49f; font-size: 0.8rem; }
.contact-card__colors { position: absolute; inset: auto 0 0; display: grid; grid-template-columns: repeat(3, 1fr); height: 6px; }
.contact-card__colors span:nth-child(1) { background: var(--green); }
.contact-card__colors span:nth-child(2) { background: var(--blue); }
.contact-card__colors span:nth-child(3) { background: var(--purple); }

.meeting__layout { display: grid; grid-template-columns: minmax(0, 1fr) minmax(320px, 0.85fr); gap: clamp(55px, 10vw, 145px); }
.meeting .section-kicker { color: var(--purple); font-size: clamp(1.35rem, 2.3vw, 1.85rem); letter-spacing: -0.02em; text-transform: none; }
.meeting h2 { margin-bottom: 0; font-size: clamp(2.1rem, 4vw, 3.65rem); line-height: 1.08; letter-spacing: -0.045em; text-wrap: balance; }
.meeting__intro { margin-bottom: 26px; color: var(--text); line-height: 1.75; }
.meeting-list { margin: 0; padding: 0; display: grid; gap: 0; list-style: none; }
.meeting-list li { padding: 20px 0; display: grid; grid-template-columns: 120px 1fr; gap: 22px; border-top: 1px solid #d9dee5; }
.meeting-list li:last-child { border-bottom: 1px solid #d9dee5; }
.meeting-list strong { color: var(--navy); font-size: 0.9rem; }
.meeting-list span { color: var(--text); font-size: 0.88rem; line-height: 1.55; }

.contact-band { padding: 50px 0; color: var(--white); background: var(--navy); }
.contact-band__inner { display: flex; align-items: center; gap: 34px; }
.contact-band img { width: 82px; opacity: 0.8; }
.contact-band p { max-width: 800px; margin: 0; font-size: clamp(1.05rem, 2vw, 1.35rem); font-weight: 600; line-height: 1.55; }

@media (max-width: 960px) {
  .desktop-nav, .header-cta { display: none; }
  .mobile-menu { position: relative; display: block; }
  .mobile-menu summary { padding: 10px 14px; color: var(--navy); border: 1px solid rgb(32 56 100 / 18%); border-radius: 7px; font-size: 0.82rem; font-weight: 700; cursor: pointer; list-style: none; }
  .mobile-menu summary::-webkit-details-marker { display: none; }
  .mobile-menu nav { position: absolute; top: calc(100% + 12px); right: 0; width: min(280px, calc(100vw - 48px)); padding: 12px; display: grid; border: 1px solid #e1e6ec; border-radius: 10px; background: var(--white); box-shadow: 0 18px 48px rgb(7 27 60 / 17%); }
  .mobile-menu nav a { padding: 12px; color: var(--ink); font-size: 0.88rem; font-weight: 600; text-decoration: none; }
  .section-heading { grid-template-columns: 1fr; gap: 20px; }
  .service-grid { grid-template-columns: 1fr; }
  .service-card { min-height: 290px; }
  .service-card h3 { margin-top: 20px; }
  .about__layout { grid-template-columns: 1fr; }
  .about__visual { min-height: 360px; }
  .process-list { grid-template-columns: 1fr 1fr; gap: 24px 0; }
  .process-list li:nth-child(2) { border-right: 1px solid #d9dee5; }
  .contact-section__inner { grid-template-columns: 1fr; }
  .site-footer__inner { grid-template-columns: 1fr 1fr; }
  .site-footer__inner > div { justify-content: flex-end; }
  .site-footer p { grid-column: 1 / -1; text-align: left; }
  .service-detail__layout { grid-template-columns: 1fr; gap: 20px; }
  .service-detail__content { padding-top: 0; }
  .ifrs-advisory__layout { grid-template-columns: 1fr; }
  .story__layout { grid-template-columns: 1fr; gap: 24px; }
  .story__copy { padding-top: 0; }
  .principle-grid { grid-template-columns: 1fr 1fr; }
  .partner-model__layout { grid-template-columns: 1fr; }
  .partner-model__visual { min-height: 330px; }
  .contact-hero__layout, .meeting__layout { grid-template-columns: 1fr; }
}

@media (max-width: 620px) {
  .wrap { width: min(100% - 32px, 1180px); }
  html { scroll-padding-top: 80px; }
  .site-header { min-height: 80px; padding: 8px 16px; }
  .brand img { width: auto; height: 64px; }
  .hero { min-height: calc(100svh - 80px); padding-top: 62px; background-position: 66% bottom; }
  .hero__overlay { background: linear-gradient(180deg, rgb(7 27 60 / 98%) 0%, rgb(7 27 60 / 88%) 62%, rgb(7 27 60 / 48%) 100%); }
  .hero__content { margin-inline: 16px; }
  .hero__content.wrap { width: calc(100% - 32px); }
  .hero__symbol { top: auto; right: -110px; bottom: 45px; width: 430px; transform: none; opacity: 0.07; }
  h1 { font-size: clamp(2.65rem, 13vw, 4.1rem); }
  .hero__lead { line-height: 1.62; }
  .hero__actions { flex-direction: column; align-items: stretch; }
  .hero__areas { flex-wrap: wrap; gap: 10px 22px; }
  .section { padding: 72px 0; }
  .service-card { padding: 28px; }
  .about__visual { min-height: 290px; }
  .value-list { grid-template-columns: 1fr; gap: 20px; }
  .process-list { grid-template-columns: 1fr; gap: 0; }
  .process-list li, .process-list li:nth-child(2), .process-list li:last-child { padding: 24px 18px; border: 0; border-top: 1px solid #d9dee5; }
  .process-list li:last-child { border-bottom: 1px solid #d9dee5; }
  .site-footer__inner { grid-template-columns: 1fr; }
  .site-footer__inner > div { align-items: flex-start; flex-direction: column; justify-content: flex-start; gap: 8px; }
  .site-footer p { grid-column: auto; }
  .page-hero { min-height: 500px; padding: 76px 0 64px; }
  .page-hero__symbol { right: -120px; width: 420px; opacity: 0.07; }
  .service-tabs { top: 80px; overflow-x: auto; }
  .service-tabs .wrap { width: max-content; min-width: 100%; padding-inline: 16px; gap: 28px; }
  .service-detail { scroll-margin-top: 140px; }
  .ifrs-advisory { scroll-margin-top: 140px; }
  .principle-grid { grid-template-columns: 1fr; }
  .principle { min-height: 230px; }
  .partner-model__visual { min-height: 280px; }
  .contact-hero { padding: 72px 0; }
  .contact-card { padding: 32px 26px 38px; }
  .contact-card__email { font-size: clamp(1.05rem, 5.6vw, 1.45rem); }
  .contact-card__actions { align-items: stretch; flex-direction: column; }
  .meeting-list li { grid-template-columns: 1fr; gap: 7px; }
  .contact-band__inner { align-items: flex-start; flex-direction: column; }
}

@media (prefers-reduced-motion: no-preference) {
  .hero__content { animation: reveal 650ms ease-out both; }
  @keyframes reveal { from { opacity: 0; transform: translateY(16px); } to { opacity: 1; transform: translateY(0); } }
}