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Home Interest Areas Accounting & Auditing Resources Enhanced Business Reporting

Enhanced Business Reporting

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The Enhanced Business Reporting Consortium (EBRC) is a collaborative, market-driven initiative that provides an opportunity for users and providers of capital to work together for the public interest to improve the quality of information provided to capital markets. The Consortium will work to promote greater transparency by developing an internationally recognized, voluntary framework for presentation and disclosure of value drivers, non-financial performance measures and qualitative information.
EBR Framework
To help companies better communicate with their investors and key audiences about business strategy and current and expected performance.
Sample Reports
Review samples of business reports that illustrate the range of enhanced business reporting (EBR) concepts for both public and private companies.
Background
The Consortium was established to improved the quality and transparency of information used for decision making.

Collabortive Initiatives 

  • Gartner/EBRC KPI Initiative will bring stakeholders together to develop standardized industry specific KPIs that are predictive of future financial results.

 

 

  • The EBRC has created a new (MD&A)Taxonomy which includes a more robust set of standardized tags and definitions that will allow companies to fully tag their MD&A.  Review the new Taxonomy here.  Provide your comments by registering on the site (click sign up on top right corner of screen).  Once logged in, click the Green Plus "+" sign to provide your comments on each of the elements in the taxonomy.

 

  • The EBRC has expanded global reach through establishment of and particpation in the World Intelectual Capial Initiative (WICI).  This diverse group of international organization collaborate to promote better corporate reporting.

Resources 

The paper titled, "The Journey to Better Business Reporting" provides a roadmap for improved communications with capital markets and demonstrates experiences from some early movers who have derived benefits from enhanced business reporting

Findings of research that was funded through a FINRA Investor Education Program grant with support from the EBRC, support the relevance of the enhanced information content included in the EBRC’s framework. Read the recent articlenew.

Contact Us 

    Amy Pawlicki
    apawlicki@aicpa.org
    212.596.6083

    Ami Beers
    abeers@aicpa.org 
    212.596.6125
©2006-2010 The American Institute of Certified Public Accountants.
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