Towards Better Corporate Reporting: Core & More

Hilde Blomme ()
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Hilde Blomme: Accountancy Europe

Schmalenbach Business Review, 2019, vol. 71, issue 2, No 7, 263-270

Abstract: Abstract Core & More aims to present corporate reporting ‘smarter’ by organising financial and non-financial information in a more connected, logical and structured way. Key information that is likely to be relevant for a wide range of stakeholders would be captured in the Core report, and supplementary details for a more specific audience would form the More reports. Core & More reports would be connected digitally. In the future, more companies are also expected to seek to obtain ‘integrated’ assurance on both their financial and non-financial information in the Core & More reports.

Keywords: Core & More; Corporate Reporting; Corporate Reporting Lab @ EFRAG; ‘Integrated’ Assurance; Integrated Reporting; Non-Financial Information Reporting; M14; M48 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1007/s41464-018-0059-x

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