The report looks at how companies currently use video in corporate reporting and considers how it might be used in the future.

The review identified the following four types of video used in practice:

• News focused: videos that are tied to the overall reporting cycle and feature prominently on corporate or investor home pages. 
• Insight focused: videos that aim to provide more datail into a specific aspect of a company's business, relationships or operations.
• Aspirational: videos that look forward to a state that the company would like to achieve.
• Narrative focused: videos that tell a story about the company, such as its history or its work on sustainability issues.

For each of these types of video the report identifies examples that worked well in practice.  The report identifies that, for a sample of FTSE 350 companies, 86% were using video to some extent.  For those companeis samples, prevalence of video was higher in the FTSE 100 (100%) than the FTSE 250 (72%) and the most common videos used were 'News and insight' with 'Aspirational' the least used. 

The report also discusses three opportunities for change which may spur innovation in video-based reporting. 

• A longer-term regulatory outlook 
• UK digital reporting 
• Virtual and Augmented reality

The FRC press release, the FRC Lab report are available on the FRC website.