Insights

Research. Perspective. Insight.
For better reporting and better decisions.

Research, perspectives and practical insights on corporate reporting, information quality, emerging issues and the future of decision-useful information.

Insights

Research. Perspective. Insight. For better reporting and better decisions.

Research, perspectives and practical insights on corporate reporting, information quality, emerging issues and the future of decision-useful information.

Latest insights

Showing all insights
Articles are listed in reverse chronological order.

New research on what stakeholders look for and why it matters.

August 31, 2026

Evidence from a review of 100 annual reports across major markets.

August 31, 2026

Why the next framework should be principles-first and evidence-based.

August 31, 2026

How Al is reshaping how information is prepared, audited, analysed and used.

August 31, 2026

Key findings from our global survey of investors and analysts.

August 31, 2026

What organisations should consider when assessing what matters most.

August 31, 2026

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