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.

Related content

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

27 November 2018

PublicationCore & More in practice

9 October 2018

NewsOur work towards the Future of Corporate Reporting

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

EventEnhancing reliability of non-financial information

23 March 2020

EventImplementing ESEF

10 March 2020

EventTowards a global non-financial reporting standard setter

9 March 2020

BlogWhy the EU’s plan for a green economy needs non-financial reporting 

6 February 2020

PublicationInterconnected standard setting for corporate reporting

21 December 2019

PublicationIndependent assurance on the European Single Electronic Format

19 December 2019

NewsAccountancy profession is ready to advance the EU’s Green Deal

17 December 2019

Publication10 most popular webpages of 2019

10 December 2019

BlogCorporate Governance: driving a sustainable economy

28 November 2019

PublicationSustainable Finance call to action

22 October 2019

Consultation responseEuropean Corporate Reporting Lab @EFRAG consultation on future projects

25 September 2019

Team memberJona Basha

9 September 2019

In the mediaTowards an (inter)connected approach to corporate reporting standards setting

19 August 2019

In the mediaNon-Financial Reporting: «…it is about staying in business»

14 August 2019

BlogBetter business decisions with assurance on non-financial information

20 June 2019

SpeechECA Sustainability Reporting 2019

17 June 2019

Publication10 ideas to make corporate governance a driver of a sustainable economy

12 June 2019

NewsWhy do we need accountants?

2 May 2019

Blog7 ways accountants can help companies get more sustainable

24 April 2019

In the mediaEvolution of SME audit in Europe from the perspective of the legislation and auditing standards

10 April 2019

Sign up for our newsletter