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Thinking allowed — The future of corporate reporting

Published on: Jul 13, 2016

Some commentators and organizations are asking whether evolution in reporting requirements is enough, or whether it is time for a more fundamental rethink about corporate reporting, particularly our reliance on an annual report with annual financial statements.

There is now a broader range of stakeholders and broader information needs. Technology is also changing how information is disseminated and consumed. The question we need to consider is how all of these changes will, or should, affect corporate reporting.

This publication was also submitted as a response to the FEE paper presenting the CORE & MORE approach to corporate reporting.

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