The FRC Lab’s work seeks to drive innovation and to increase the effectiveness of corporate reporting.

Since its formation, the FRC Lab has produced a number of reports covering a wide range of corporate reporting-related topics. Below, we have grouped these outputs into the broader themes to which they relate. The topics addressed by the FRC Lab are identified in consultation with users of corporate reporting and, hence, the work of the FRC Lab is market-led.

FRC Lab reports provide insights of stakeholders on particular topics. In most instances, examples of better practice (that existed at the time the report was published) is included. In some instances, aspects of the reports could relate to more than one of these themes.

For some projects different formats of outputs have been released including podcasts, blogs and short-form ‘insights’ pieces.

Business model and strategy

View current and previous projects relating to Business model and strategy-related reporting.

Technology and digital

View current and previous projects which illustrate the current and future impacts of technology and digitisation on corporate reporting.


View current and previous projects that investigate how companies and stakeholders consider materiality in the context of corporate reporting.

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.

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.