News - 2019

05 December 2019

Digital Future: Structured experience - Following our recent report on AI (PDF), and the blockchain, (PDF) the Lab have launched a new project looking at the next phase in to the Digital Future impact of Augmented Reality, Virtual Reality and Video on the preparation & use of corporate reporting.  If you have a particular interest in this project, please contact

4 November 2019

Call for participants: Disclosure of business models, strategy and the longer-term

The Lab invites investors and companies to nominate their interest in participating in this first topic of the Horizons project by emailing The opportunities for participation will develop but typically consist of a combination of individual meetings of an hour and round table meetings of two hours. Participants will be kept updated on the progress of the project throughout and are encouraged to comment on drafts of the report. While early engagement in the project is encouraged, the Lab expects the peak period of participation for companies will be April to July 2020, with a final report likely to be published in autumn 2020. 
If you would like to find out what it is like to participate in a Lab project, you can watch a short video at the following link.  

22 October 2019

We have just published our latest project report: Climate-related corporate reporting. The report provides practical guidance about where companies can improve their reporting. The report also outlines what investors want to understand, questions companies should ask themselves, recommended disclosures, and a range of examples of the developing practice of climate-related reporting. Whilst reporting is a developing practice, and the Lab’s report includes some examples of current practice, expectations are changing rapidly. The report and questions for companies can be found here and here.

25 September 2019

We have just published our latest project report: Disclosures on the sources and uses of cash. The report considers how companies can answer investor’s questions around how a company generates cash and how it intends to use that cash. It provides practical guidance on how companies can give more information and context around their cash disclosures, beyond those in the cash flow statement including business model disclosures, capital allocation frameworks, reverse factoring arrangements and many others. It includes several practical examples and is available here.

01 August 2019

Your chance to get involved in the UK Digital Annual Report and Accounts field trial - Following on from the successful UK Digital Reporting Forum event in Dec 2018, the Financial Reporting Lab is hosting a field trial for UK companies to help prepare for the upcoming European Single Electronic Format (ESEF) regulation.
The introduction of the ESEF across Europe in 2020 is going to lead to a significant change to the current annual reporting process for listed companies across Europe. While the regulations have now been released, much of the practical issues that surround their implementation are yet to be considered.
This one-day event will allow you to get some hands-on experience of the tagging process, see a number of the tools in action and participate in peer-based roundtables to consider issues such as how the design process fits in, the role of the board and investor views. 
The event will be held at the Financial Reporting Councils office on Friday the 13th of September and will start at 9:30 and will end at 3:30
Spaces are limited - if you are interested in attending, please email  We would also be happy to discuss further details of the event if that would be helpful.


21 January 2019

The Financial Reporting Lab (The Lab) has published the latest in its series of reports looking at how technology might impact the production, distribution and consumption of corporate reporting. The report, “Artificial Intelligence – How does it measure up?” (PDF), explains what artificial intelligence is, where its use might make sense in corporate reporting, and explores some of the possible and current use cases for the technology.

The report considers a range of uses of the technology, from AI tools in the finance function, to investors’ use of AI to find investment relevant information.  It also highlights some of the key decisions and considerations that boards and others need to think about when using AI.


Q2 2019 Newletter
Q1 2019 Newsletter