The EBR Framework
provides a listing of reporting elements and common definitions for non-financial components of business reports and key performance indicators.
A number of sample reports
are available that illustrate the range of enhance business reporting (EBR) concepts. These reports are broadly categorized as being applicable to either Public Companies or Private Companies.
World Intellectual Capital Initiative (WICI) Framework
: Through an international network, the framework has been expanded. The WICI Framework
represents a collaboratively developed, freely available comprehensive information framework and XBRL Taxonomy
to help companies better communicate with their investors and other stakeholders about strategy and performance.
Download the Excel version of the WICI XBRL Taxonomy
The Private Company Task Force of the AICPA developed a version of the EBR Framework that is scaled to the needs of non-regulators and privately-held businesses.
Download Private Company Framework Here