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55 results found.
FRC Lab
The FRC Lab (the Lab) was launched in 2011 to provide an environment where investors and companies can come together to develop market-led and pragmatic solutions to today’s reporting needs.
8 December 2023
FRC Taxonomies
The FRC leads the UK’s cross-regulator project to digitise corporate reporting standards using XBRL.
3 November 2023
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.
3 October 2023
Materiality
View current and previous projects that investigate how companies and stakeholders consider materiality in the context of corporate reporting.
3 October 2023
Technology and digital
View current and previous projects which illustrate the current and future impacts of technology and digitisation on corporate reporting.
3 October 2023
Business model and strategy
View current and previous projects relating to Business model and strategy-related reporting.
3 October 2023
Structured digital reporting - 2023 insights
This FRC Lab (Lab) insight report aims to assist companies with producing high-quality structured digital reports.
7 December 2023
Virtual and Augmented Reality in corporate reporting
This report considers how virtual and augmented reality are and might be used to expand the scope and audience for corporate reporting.
16 November 2023
Video in Corporate Reporting
This report considers how companies currently use video for communication to investors and stakeholders.
16 November 2023
Artificial Intelligence and Corporate Reporting – how does it measure up?
This report 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.
16 November 2023
Structured reporting: an early implementation study
Under the Disclosure Guidance and Transparency Rules, certain companies are required to start producing their 2021 annual financial reports in a structured electronic format.
16 November 2023
Climate-related corporate reporting
This project sought to test whether the principles of our previous reports on business models, risk and viability reporting and performance metrics could be applied in the context of climate-related reporting.
14 November 2023
Workforce-related corporate reporting
The report considers how companies can address investor expectations in relation to the reporting of workforce-related matters.
14 November 2023
Implementation study: Business model, risk and viability reporting
The Lab has 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.
14 November 2023
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.
14 November 2023
Reporting on stakeholders, decisions and section 172
This report highlights that information on stakeholders and on decisions can help investors understand how a company is progressing in fulfilling its purpose and achieving long-term success.
14 November 2023
Risk and Viability Reporting
In this report, the Lab 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.
14 November 2023
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.
14 November 2023
FRC Taxonomies Documentation and Guidance
Download documentation and guidance for the FRC Taxonomy Suite and UKSEF taxonomy
3 November 2023
2023 FRC Taxonomy Suite
Download the 2023 FRC Taxonomy Suite and mapping files
3 November 2023
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