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Technology & Digital

FRC Taxonomies
The FRC leads the UK’s cross-regulator project to digitise corporate reporting standards using XBRL.
ESG and sustainability reporting
View current and previous projects that cover ESG and sustainability-related topics including: ESG data production, distribution and consumption; net zero disclosures and section 172 reporting.
Digital Reporting
View current and previous projects which illustrate the current and future impacts of technology and digitisation on corporate reporting.
CODEx Project: Beta Phase insight
CODEx Project: Alpha Phase insight
2025 FRC Taxonomy Suite
Download the 2025 FRC Taxonomy Suite and mapping files
CODEx Project: Discovery Phase insight
Structured digital reporting - 2023 insights
This insight report aims to assist companies with producing high-quality structured digital reports.
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.
Video in Corporate Reporting
This report considers how companies currently use video for communication to investors and stakeholders.
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.
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.
Workforce-related corporate reporting
The report considers how companies can address investor expectations in relation to the reporting of workforce-related matters.
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.
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.
2024 FRC Taxonomy Suite
Download the 2024 FRC Taxonomy Suite and mapping files
2023 FRC Taxonomy Suite
Download the 2023 FRC Taxonomy Suite and mapping files
2019 FRC Taxonomy Suite
Download the 2019 FRC Taxonomy Suite and mapping files
2018 FRC Taxonomy Suite
Download the 2018 FRC Taxonomy Suite and mapping files
2021 FRC Taxonomy Suite
Download the 2021 FRC Taxonomy Suite and mapping files

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