The report identifies three stages of reporting: production, distribution, and consumption. For each of the stages characteristics of future digital reporting are then identified and explained. Thus production should be cost-efficient, easy, compatible and timely; distribution should be free, prompt, compliant, and accessible; and consumption should be contextual, usable, credible, and engaging.
In the next phase of the project, the Lab will assess the extent to which technologies such as virtual reality, augmented reality, blockchain, XBRL, video, and other digital media fit the framework.
Please click to download the publication from the FRC's website: Digital Future - A framework for future digital reporting.