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Financial Reporting Lab

The FRC is committed to improving the effectiveness of corporate reporting and companies and investors tell us of significant untapped opportunity to improve so that it offers a clearer understanding of the underlying performance of a company.


 Lab Project Report: Digital Future - A framework for future digital reporting

 Lab Case Study: WM Morrisons Supermarkets PLC - Supplier relationships and emergent issues reporting

 Implemetation Study: Disclosure of dividends – policy and practice

 Lab Project Report: Business model reporting

Current projects update
The Financial Reporting Lab was launched in 2011 to provide an environment where investors and companies can come together to develop pragmatic solutions to today’s reporting needs:
  • As a learning space, companies can use the Lab to test new reporting formats with investors, and investors can indicate areas where management can add greater value through the information they provide.
  • As a hub to support innovation in reporting, the Lab’s focus on gathering and sharing evidence from the market provides the broader corporate community with feedback from shareholders on the value that new reporting formats bring.
The Lab has worked with 65 different companies, 60 investment organisations and over 300 retail investors to bring insight and understanding to a number of key areas of disclosure.

More information on our current projects can be found here; reports that the Lab has produced so far can be found here.

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 The Lab at a glance

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The Financial Reporting Council Limited is a company limited by guarantee. Registered in England number 2486368. Registered Office: 8th Floor, 125 London Wall, London EC2Y 5AS