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Current Projects

Digital Future

Our Digital Future project is progressing well following the release of our report setting out the characteristics of good digital reporting (PDF) in May. Following on from the report, we have held some deep-dive technology roundtables focused on XBRL. These well-attended roundtables brought together technology experts to explore the extent to which XBRL meets the digital characteristics set out in our report.

We are pulling together the findings from these roundtables and other discussions to create an XBRL mapping report.  As well as reporting on the extent to which XBRL meets the characteristics it also sets out the areas that need to be developed and how technology companies, issuers, and regulators can help to facilitate this.  We expect to publish the report in November.

Over the next few months, we will move on to consider Blockchain, Artificial Intelligence and other technologies. If you are interested in participating in future phases of the project, please contact

Risk and Viability reporting

We are nearing completion of our risk and viability reporting project. This project has involved approximately 20 companies (from FTSE 100 to AIM quoted) and a similar number of institutional investors (including a number from Japan). We also carried out a survey of private shareholders which received nearly 200 responses. The survey was carried out in conjunction with the UK Shareholders' Association and ShareSoc, and we would like to thank them and their members for their support. 

Some key messages are emerging from the project:
  • Risk reporting has evolved and improved significantly since the financial crisis – investors recognise this but see the potential for further improvement.
  • There is a balance to be struck between concise risk reporting and providing sufficient information on how risks are specific to the company without revealing commercially sensitive information – investors have identified good examples of where this balance has been achieved.
  • The introduction of the viability statement has created more focus on risk management at Board level.  Investors are positive about the greater level of engagement on risk management with companies.
  • Viability statements themselves could be made more helpful, and companies should seek to demonstrate the greater focus that Boards have on viability.
The final report should be published in November.  It will provide examples of good reporting and provide further details on the key elements that investors value in risk and viability disclosures. If you would like to receive a copy of the report when it is released please email


Get involved

The Lab is looking for technology experts to participate in a number of tech-focused roundtables. Email us @