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Schmalenbach Business Review

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10-12-2018 | Comment

Towards Better Corporate Reporting: Core & More

Author: Hilde Blomme

Published in: Schmalenbach Business Review | Issue 2/2019

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Abstract

Core & More aims to present corporate reporting ‘smarter’ by organising financial and non-financial information in a more connected, logical and structured way. Key information that is likely to be relevant for a wide range of stakeholders would be captured in the Core report, and supplementary details for a more specific audience would form the More reports. Core & More reports would be connected digitally. In the future, more companies are also expected to seek to obtain ‘integrated’ assurance on both their financial and non-financial information in the Core & More reports.

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https://www.accountancyeurope.eu/wp-content/uploads/170322-Publication-Follow-up-paper-on-FoCR.pdf.

http://www.ifrs.org/-/media/feature/meetings/2017/march/iasb/wider-corporate-reporting/ap28a-wcr.pdf.

https://www.accountancyeurope.eu/wp-content/uploads/170918-Publication-Core-More.pdf.

https://www.accountancyeurope.eu/events/shaping-future-corporate-reporting/.

https://www.accountancyeurope.eu/wp-content/uploads/1803-Sustainable-finance_final_WEB.pdf.

https://www.accountancyeurope.eu/wp-content/uploads/170918-Call-for-action-letter.pdf.

The European Single Electronic Format (ESEF) is the electronic reporting format in which issuers on EU regulated markets shall prepare their annual financial reports from 1 January 2020. https://www.esma.europa.eu/policy-activities/corporate-disclosure/european-single-electronic-format.

http://integratedreporting.org/.

https://www.frc.org.uk/investors/financial-reporting-lab.

https://ec.europa.eu/info/publications/180308-action-plan-sustainable-growth_en.

The action plan on sustainable finance adopted by the European Commission in March 2018 has 3 main objectives: 1. reorient capital flows towards sustainable investment, in order to achieve sustainable and inclusive growth; 2. manage financial risks stemming from climate change, environmental degradation and social issues; 3. foster transparency and long-termism in financial and economic activity.

A European Corporate Reporting Lab will be established as part of EFRAG in an effort to develop best practices for corporate reporting. This would enable companies and investors to share best practices on sustainability reporting and environmental accounting.

https://www.accountancyeurope.eu/wp-content/uploads/171005-Publication-How-to-respond-to-assurance-needs-on-non-financial-information.pdf.

https://www.accountancyeurope.eu/events/non-financial-information-workshop/.

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http://integratedreport2017.generali.com/en.

https://www.globalreporting.org/standards.

https://www.abnamro.com/en/images/Documents/010_About_ABN_AMRO/Annual_Report/2017/ABN_AMRO_IntegratedAnnual_Review_2017.pdf.

http://integratedreporting.org/resource/international-ir-framework/.

Title: Towards Better Corporate Reporting: Core & More
Author: Hilde Blomme
Publication date: 10-12-2018
Publisher: Springer International Publishing
Published in: Schmalenbach Business Review / Issue 2/2019
Print ISSN: 1439-2917
Electronic ISSN: 2194-072X
DOI: https://doi.org/10.1007/s41464-018-0059-x

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Other articles of this Issue 2/2019

Implementing the Task Force on Climate-related Financial Disclosures Recommendations: An Assessment of Corporate Readiness

Sustainability Reporting: A Critical Assessment of the E.U. CSR Directive and Its German Implementation from a Human Rights Perspective

Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence

Effectiveness and Efficiency of Disclosure: A Preparer’s Perspective

Regulation in Corporate Disclosure

Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom