FRC Future of Corporate Reporting Project
The FRC’s Future of Corporate Reporting project aims to challenge existing thinking about corporate reporting and consider how companies should better meet the information needs of shareholders and other stakeholders.
A matter of principles: The Future of Corporate Reporting
In October 2020 we published a Discussion Paper, A matter of principles: The Future of Corporate Reporting. The paper sets out a bold vision for a new principles-based framework for corporate reporting as a whole. The proposals are designed to be tested with stakeholders and stimulate the conversation about what the future of corporate reporting should look like.
Comments on the paper are invited by 5 February 2021 and should be sent to
futurereporting@frc.org.uk. Alternatively, comments may be submitted using the
online form.
Alongside the paper, we have also published:
Both these sources informed the development of the proposals presented in the Discussion Paper.
FRC Future of Corporate Reporting Advisory Group (“The Group”)
The Group provided input and advice to the FRC as the project progressed.
The Group comprised of representatives from the FRC’s major stakeholder groups - companies, investors, civil society groups, academics, auditors, audit committee chairs, lawyers and design agencies.
Members of the Future of Corporate Reporting Advisory Group
If you would like to provide input or thoughts on this project you can email the FRC team at
futurereporting@frc.org.uk