The Financial Reporting Lab (Lab) has three major projects underway as well as one implementation study; they have made the following progress on their initiatives:
Performance metric reporting - Following the publication of our phase 1 report (PDF) which focused on investor views on performance metric reporting they have launched Phase 2 which seeks to identify practical examples of how the principles set out in the first report can be applied. We are in the midst of holding a series of roundtables and discussions with companies and investors and currently expect to issue its phase 2 report in October. If you have a particular interest in this project, please contact firstname.lastname@example.org.
Digital Future: Artificial intelligence - Following our recent report on the blockchain, (PDF) the next phase of the Digital Future project is looking at the impact of Artificial Intelligence on the preparation and use of corporate reporting. The Lab is currently speaking to companies, investors and technology companies and expects to issue its report by the end of the year. If you have a particular interest in this project, please contact email@example.com.
Climate and Workforce reporting – We recently announced a new project to look at how companies might meet the needs of investors on the reporting of climate and workforce. Our aim to understand how practice in these areas reflects the characteristics of good reporting identified through its suite of strategic reporting projects (business model, risk & viability and performance metrics). The project is open to participants, and we encourage interested parties to come forward. If you have a particular interest in this project, please contact firstname.lastname@example.org.
Implementation studies – Business models and risk and viability reporting: During the summer we have been looking at how business model and risk and viability reporting has developed since our original projects. We expect to issue our report on what we found by the end of September. If you have a particular interest in this project, please contact email@example.com.