Accountancy Europe: Core & More - An opportunity for smarter corporate reporting

18 September 2017

Accountancy Europe has published a paper which is part of Accountancy Europe’s contributions to improving corporate reporting.

Core & More aims to present corporate reporting in a smarter way, organising financial and non-financial information based on the interests of users. Information relevant for a wide range of stakeholders would be in the Core report, and supplementary details for a more limited audience would form the More reports.

This paper develops the concept further and provides ideas on what information could be presented in each of the pillars. Accountancy Europe explores how technology might support the Core & More concept, especially in the context of an online report. The paper also addresses the relationship between Core & More and the Integrated Reporting initiative, as well as the need to foster innovation.

Full paper

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