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

Consultation responseEFRAG’s consultation paper – due process procedures for EU sustainability reporting standard-setting

14 September 2021

Consultation responseIFRS Foundation’s Exposure Draft: Proposed targeted amendments to the IFRS Foundation constitution to accommodate an...

22 July 2021

Consultation responseIASB’s third agenda consultation, EFRAG’s draft comment letter and own proactive research agenda consultation

13 July 2021

PublicationA constructive two-way cooperation to sustainability reporting standard-setting

8 July 2021

EventESEF in Practice

7 July 2021

Consultation responseFeedback on the Corporate Sustainability Reporting Directive proposal

1 July 2021

PodcastDo accountants hold the key to changing our flawed economy?

18 June 2021

NewsJoint statement on sustainable corporate governance

8 June 2021

Consultation responseFeedback statement: EU Taxonomy Article 8 Delegated act

3 June 2021

EventCorporate Sustainability Reporting Directive: Roadmap to implementation

12 May 2021

EventWorking Together for the planet: Audit & Assurance of sustainability Information

29 April 2021

NewsAccountancy Europe welcomes EU progress on sustainability reporting standards

21 April 2021

NewsNew directive takes EU corporate sustainability reporting to the next level

21 April 2021

NewsUnpuzzling the Sustainability Reporting Alphabet Soup

29 March 2021

Consultation responseEC’s Consultation on a European Single Access Point (ESAP) for financial and non-financial information

8 March 2021

PodcastGet your seat at the top table

5 March 2021

NewsVAT Talks: digitalisation, accountants’ role and the growing importance of tax

2 March 2021

Consultation responseEC’s Consultation document proposal for an initiative on sustainable corporate governance

8 February 2021

Publication10 most popular publications in 2020

2 February 2021

Consultation responseEFRAG’s Project Task Force on Non-financial reporting standards outreach document

25 January 2021

Sign up for our newsletter

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