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Research and Insights

Risks and opportunities
View current and previous projects that consider reporting of a variety of risks and related opportunities and the impact of uncertainty on corporate reporting.
Materiality
View current and previous projects that investigate how companies and stakeholders consider materiality in the context of corporate reporting.
Business model and strategy
View current and previous projects relating to Business model and strategy-related reporting.
Research and Insights
View the projects we have completed grouped into relevant themes.
Competition Policy
Find out how the FRC is helping to reform competition policy to improve competition and choice in the audit market.
Risk and Viability Reporting
In this report, we found that, since the financial crisis, companies have made enhancements to their risk reporting and investors have seen better engagement with them on how they are managing their risks.
Reporting on risks, uncertainties, opportunities and scenarios
This report outlines what investors want to understand from corporate reporting on risks, uncertainties, opportunities and the use of scenarios.
Business Model reporting
This report provides insights from investors and other stakeholders regarding, the importance of business model information, what constitutes 'good business model disclosure' and how most effectively to present this information.
Implementation study: Business model, risk and viability reporting
We have undertaken a series of projects related to the strategic report which seek to explore the areas of most interest to investors, and consider where companies face challenges in deciding what disclosures to make and how best to present them.
Take a holistic approach to materiality
Boards and management can benefit from aligning their materiality assessments more with investor needs. We explore how companies can take a more holistic and connected approach to materiality.
Embed a materiality mindset
Reporting in a clear, concise and compelling way can be challenging. Learn from companies and advisors who shared their advice and tips on how to embed a materiality mindset into corporate reporting.
Materiality in practice: applying a materiality mindset
Applying a materiality mindset can be powerful for corporate reporting. Drawing on the lessons learned from our project participants, we have compiled a toolkit to help companies with materiality assessments.
Think about investor needs and decision-making
Understanding how investors use information to make decisions will help boards and management when making materiality assessments. Learn more about investors and their core information needs.
Climate Thematic Review 2020
Supply chain disclosure: Insight
COVID-19
Digital Security Risk Disclosure
Digital systems, processes and data and therefore digital security risk is fundamental to business continuity, resilience and value creation.
Externally Commissioned Research
View the reports from the external research from universities, research institutes, and research consultants commissioned by the FRC.
Insight report: Disclosure of dividends revisited
NHS Audit Market Study
This FRC market study will focus on how well the UK NHS audit market is functioning, including the demand for audit, unique features of the regulatory framework and capacity constraints.

Consultation

25 July 2024

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