The FRC’s Financial Reporting Lab provides an environment where investors and companies come together to develop solutions to reporting needs. The Lab’s publications are available on the FRC’s website.
These publications are listed below. Links are given where they are included on Viewpoint.
The Lab’s publications include:
Lab reports
Materiality in practice: applying a materiality mindset (October 2023) - see UK In brief UK2023-36
ESG data distribution and consumption (July 2023)
Net zero disclosures (October 2022) - see UK In brief 2022-59
Structured digital reporting – Improving quality and usability (September 2022)
Improving ESG Data Production (August 2022)
Digital security risk disclosure (August 2022) 
Reporting on risks, uncertainties, opportunities and scenarios (September 2021)
Reporting on stakeholders, decisions and section 172 (July 2021)
Virtual and Augmented Reality in corporate reporting (February 2021)
COVID-19 - Going concern, risk and viability – a look forward (October 2020)
COVID-19 - Resources, action, the future – a look forward (October 2020)
Video in Corporate Reporting (October 2020)
COVID-19 - Going concern, risk and viability: Reporting in times of uncertainty (June 2020)
Workforce-related corporate reporting (January 2020)
Climate-related corporate reporting (October 2019)
Sources and uses of cash (September 2019)
Performance metrics (November 2018)
Implementation study: Business model reporting; Risk and viability reporting - Where are we now? (October 2018)
Risk and Viability Reporting (November 2017)
Digital Future Framework (May 2017)
Business Model reporting (October 2016)
Disclosure of dividends - policy and practice (November 2015 and Implementation studies in 2016 and 2017)
Reporting of Audit Committees (October 2015 and Implementation study 2015)
Towards Clear and Concise (August 2014)
Accounting policies and integration of related financial information (July 2014)
Reporting of Pay and Performance (March 2013)
Operating and investing cash flows (November 2012)
Debt terms and maturity (November 2012)
Single Figure for Remuneration (June 2012)
+ see the FRC page for other reports and blogs, including technology reports on artificial intelligence, XBRL and blockchain.
Snapshots and Tips
The Task Force on Climate-related Financial Disclosures (TCFD) (October 2021)
Reporting Framework Snapshots: SASB Standards
Section 172 statements: How to make them more useful
Lab Insights
Structured Digital Reporting 2023 (December 2023)
AI, emerging tech and governance (March 2023)
Supply chain disclosure (April 2022)
Case studies
WM Morrisons Supermarkets - Supplier relationships and emergent issues reporting (January 2017)
William Hill: Accounting policy (February 2015)
HSBC: Presentation of Market risk reporting (February 2013)
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