An open-source framework designed to organize and classify the disclosures of publicly listed companies in a consistent and comparable way.
From Fragmentation to a Unified Standard
In practice, corporate reports are classified in many different ways. A regulatory-driven model often results in fragmented categories across jurisdictions. A format-based model is practical but may overlook the functional purpose of a report. As reporting has expanded to include ESG, risk, and governance topics, the limitations of purely financial or format-based schemes have become clear.
The Financial Reporting Classification Framework (FRCF) is designed to meet this need. It organizes disclosures into broader functional categories, ensuring reports remain compliant while also being comparable, transparent, and relevant for all stakeholders in today's complex reporting environment.
A Transparent and Comprehensive Framework
The framework is built on a set of core principles to ensure it is robust, scalable, and practical for all market participants.
The FRCF at a Glance
The framework is organized into a three-tiered hierarchy, moving from 11 broad disclosure areas down to 109 specific publication types. Select a disclosure type to see the related reports.
Download the complete methodology and classification list to bring clarity and consistency to your financial data workflow.
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