Structured reporting: an early implementation study

Published: 16 November 2023

1 minute read

Under the Disclosure Guidance and Transparency Rules, certain companies are required to start producing their 2021 annual financial reports in a structured electronic format. As a result, electronic data for thousands of companies will become available for automatic extraction, analysis and comparison. However, the data will only be useful if it is of high quality.

This report supports companies in the move towards high-quality digital reporting. The Lab review of fifty early structured reports found that many reports fell short of the quality that will be expected for companies’ official filings. The Lab report sets out key considerations and tips for companies covering:

  • how to set up the structured reporting process;
  • how to enhance the usability of structured reports; and
  • common tagging issues to avoid.
Name Structured Reporting: ESEF 2021
Publication date 12 October 2021
Type Report
Format PDF, 2.3 MB
Name UK Structured reporting: Resources
Publication date 8 September 2021
Format PDF, 1.2 MB
Name FRCLab UK Electronic rep survey
Publication date 8 September 2021
Format PDF, 1.8 MB