News - 2018

7 November 2018

On 7 November 2018 the Lab released Performance metrics – principles and practice (PDF). This report builds on the Performance metrics – an investor perspective (PDF) report , which outlined that investors want metrics to be aligned to strategy, transparent, in context, reliable and consistent. This report, which forms the final part of the project, provides guidance to companies and examples of how companies can apply those principles.

18 October 2018

On 18 October 2018, the Lab released an implementation study: Business model reporting; Risk and viability reporting – Where are we now? (PDF). The report considers how reporting practice has changed since the Lab published its original reports on Business model reporting (PDF) and Risk and viability reporting (PDF) in 2016 and 2017, respectively. It includes practical examples from companies that have implemented the recommendations from those reports.

22 June 2018

On 22 June 2018 the Lab released an investor perspective on the reporting of performance metrics (PDF) at its conference <Reporting Now >.  This forms the first phase of the project, which predominantly involved discussions with investors. The next phase of the project, including examples of how companies have put these principles into practice, will be published later in 2018. If you are an investor or company representative interested in taking part please contact

If you were unable to attend the Lab's 21st June conference, and would like to watch a video of the sessions, please click here

19 June 2018

On 19 June 2018, the Lab released a report: Blockchain and the future of corporate reporting: How does it measure up? (PDF) The report is the second technology report (following XBRL) that considers how technology might contribute to corporate reporting in the future.  It sets out how blockchain works, how it might be used in the production, distribution and consumption of corporate reporting and how it measures up against the Lab’s characteristics for future digital reporting.  It also sets out a series of recommendations.  

17 April 2018

As we look forward to our conference in June (which we hope many of you will attend) and make further progress on our two current projects, Performance Metrics and Digital Future, this Q1 newsletter provides an update on those projects, our forthcoming implementation study and some other interesting stories that we have heard about Corporate Reporting practice, in particular, a very interesting approach from Generali. We have also produced a video, "What is the Lab?" to explain how the Lab works and encourage participation from companies and investors who perhaps may feel apprehensive about getting involved. We continue to provide a safe mechanism for companies and investors to explore better ways of reporting, and the time commitment really is down to the participants' availability (even 20 minutes would be very valuable to us).


Q1 2018 Newsletter
Q2 2018 Newsletter
Q3-Q4 2018 Newsletter