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 |