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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