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ARTICLE · 04 JANUARY 2024

FRC Lab Report On Structured Digital Reporting

Herbert Smith Freehills Kramer LLP
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The Financial Reporting Council (FRC) Lab has published a report on structured digital reporting which sets outs some areas of focus for companies and suggestions to optimise reporting to meet...

United KingdomCorporate/Commercial Law
Isobel Hoyle
Isobel Hoyle
Roddy Martin
Roddy Martin
Ben Ward
Ben Ward

The Financial Reporting Council (FRC) Lab has published a report on structured digital reporting which sets outs some areas of focus for companies and suggestions to optimise reporting to meet the needs of investors and other users.

Under DTR 4.1.15, listed companies are required to publish their annual reports in structured electronic format (see our snapshot for an overview of the requirements). The FRC report is based on 50 annual reports published in the second year of the requirements being in force.

The FRC's recommendations relate to three areas:

  • tagging, including creating custom tags only when necessary and to otherwise use standard tags;
  • design and usability, including the use of text-block tags; and

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