Research and Insights

The FRC has produced research and insights covering a range of themes. This is complemented by a series of externally commissioned research projects.

Business model and strategy

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

Externally Commissioned Research

View the reports from the external research from universities, research institutes, and research consultants commissioned by the FRC.