Publication

18 September 2017

Core & More: An opportunity for smarter corporate reporting

This paper elaborates on the Core & More concept that Accountancy Europe introduced in our thought-leadership paper The Future of Corporate Reporting – creating the dynamics for change (2015). Stakeholders’ responded positively to this idea and asked us to further explain the Core & More concept.

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. We explore 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.

This paper is part of Accountancy Europe’s contributions to improving corporate reporting.

 

This publication is part of Accountancy Europe’s Cogito series. We set up Cogito (i.e. I think) to provide new ideas for the European accountancy profession, enhance innovation and contribute more to business and society. Cogito publications aim to stimulate debate; the views expressed thus do not reflect the official positions of Accountancy Europe or those of any of its member bodies.

Related content

NewsOur work towards the Future of Corporate Reporting

2 November 2020

NewsHilde Blomme appointed to the EFRAG EU Corporate Reporting Lab steering group

27 November 2018

PublicationCore & More in practice

9 October 2018

In the mediaThe reporting times: Smarter corporate reporting with CORE & MORE

30 June 2018

PublicationAccountancy profession’s contributions to the EU sustainable finance strategy

5 March 2018

EventShaping the future of corporate reporting

18 September 2017

BlogWhat is the future of corporate reporting?

6 September 2017

NewsTraining Italian accountants to take up the sustainability challenge

20 March 2023

NewsFinnish auditors gearing up for a comprehensive ESG training

3 March 2023

PublicationMulti-stakeholder analysis of corporate failures

8 February 2023

PublicationIndependent assurance on ESEF – the block tagging requirement

15 December 2022

NewsJoint statement on the Corporate Sustainability Due Diligence Directive

8 December 2022

PublicationFAQs: all you need to know about the Corporate Sustainability Reporting Directive

23 November 2022

NewsEFRAG SRB issues first set of draft EU Sustainability Reporting Standards

23 November 2022

NewsNew SRB chair to further European sustainability reporting agenda

16 November 2022

PublicationSustainability education

14 November 2022

Consultation responseIPSASB’s consultation on advancing public sector sustainability reporting

9 September 2022

NewsEuropean sustainability reporting standards: shaping EU’s green future

22 August 2022

Consultation responseLetter to Commissioner McGuinness on EFRAG’s draft ESRS

29 July 2022

Consultation responseEFRAG PTF-ESRS exposure drafts on European sustainability reporting standards

29 July 2022

Consultation responseISSB’s Climate Exposure Draft

28 July 2022

Consultation responseISSB’s General Requirements Exposure Draft

28 July 2022

NewsEU reaches agreement on the CSRD: a historic moment for corporate reporting

30 June 2022

EventESG & Corporate Governance: the evolving role of audit committees

20 June 2022

Consultation responseUS SEC’s climate-related disclosures proposed rule

17 June 2022

EventESEF in practice 3: sustainability

30 May 2022

PublicationSustainability assurance under the CSRD

10 May 2022

Sign up for our newsletter

* indicates required
Would you like to subscribe to our newsletter?
On which topics would you like to receive news?