Enhanced Business Reporting

    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.

    Download EBR Framework and access a number of sample reports that illustrate the range of enhance business reporting concepts.

    Bringing stakeholders together to develop standardized industry specific KPIs that are predictive of future financial results.

    This diverse group of international organization collaborate to promote better corporate reporting.

    Initiatives 

    Knowledge@Wharton/EBRC Survey

    A survey of middle to top corporate management provides sentiments on the new requirements of the Dodd-Frank Wall Street Reform and Consumer Protection Act.  Many found that the provisions fall short of what really needs to be done. 

    MD&A Taxonomy

    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.

    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.

     

    Resources 

    Jenkins Committee

    The AICPA Committee  that conducted extensive research of the needs of both users and preparers of business reports.


    The International Integrated Reporting Council

    Cross section of leaders that collaborate to enhance and consolidate existing reporting practices to move towards a reporting framework that provides the information needed to develop the global economic model to meet the challenges of the 21st century.


    Copyright © 2006-2014 American Institute of CPAs.