Publications

Read our latest publications


COVID-19

In times of uncertainty, it is not always easy to understand where to focus disclosures. The Lab’s infographic, (and related updates which include more recent examples) and blog bring together investor discussions, market practice and insights from previous Lab reports to help companies to report effectively.


Remuneration Report:

Disclosures around pay and performance continue to be an area of interest for investors. The Lab has looked at a number of aspects of remuneration reporting in the past relating to the changes in remuneration reporting regulations in 2013.

  • Single Figure for Remuneration [Report]

  • Reporting of Pay and Performance [Report]

Governance Reporting:

There has been a increasing focus on the Audit Committee report and the Lab issued a report setting out how it might focus on actions rather than processes in our project on Audit Committee reporting.  The Lab also considered a case study on how reporting could respond to an industry issue.

  • Reporting of Audit Committees [Report]

    • Implementation study 2015 [Report]
  • WM Morrisons Supermarkets PLC [Case Study]

Technology:

Technology has the potential to rapidly change both how a company collects, produces and publishes its corporate information as well as how that reporting might be used. The Lab has undertaken projects on both the current and future impacts of technology.

  • Video in Corporate Reporting [Report]
  • Artificial Intelligence and Corporate Reporting – how does it measure up? [Report] [Infographic AI] (PDF) Jan 2019

  • Towards digital reporting in the UK [Blog]
  • European Single Electronic Format: Infographic (January 2018) [Report]

  • XBRL deep dive - Digital future of corporate reporting [Report]

  • Blockchain and the future of Corporate Reporting: How does it measure up? [Report] [Blogs]

  • Digital Present [Report] [Summary] [Video]

  • Making online reporting work for investors [Infographic]

  • Digital Future Framework [Report]

Financial Statements:

The financial statements are the fundamental cornerstone of corporate reporting. The provide a key resource for investors and others wishing to analyse or understand a company, however they are also an area where companies can improve the clarity and relevance of disclosure. We have looked at a number of areas of improvement since 2012.