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.