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.

The use of Artificial Intelligence Technologies in Corporate Reporting

Artificial Intelligence Technologies ("AI” or "AI technologies") such as Machine Learning (ML), Natural Language Processing (NLP) and Generative AI (GenAI) are developing rapidly and are being adopted across many sectors, processes and areas of business.

Business model and strategy

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

Materiality

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.