Core & More aims to present corporate reporting ‘smarter’ by organising financial and non-financial information in a more connected, logical and structured way. Key information that is likely to be relevant for a wide range of stakeholders would be captured in the Core report, and supplementary details for a more specific audience would form the More reports. Core & More reports would be connected digitally. In the future, more companies are also expected to seek to obtain ‘integrated’ assurance on both their financial and non-financial information in the Core & More reports.

中文翻译：

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迈向更好的企业报告：核心及更多

Core＆More旨在通过以更紧密联系，合乎逻辑和结构化的方式组织财务和非财务信息，从而呈现“更智能”的公司报告。可能与广泛的利益相关者相关的关键信息将包含在核心报告中，而针对特定受众的补充详细信息将形成“更多”报告。Core＆More报告将以数字方式连接。将来，预计还会有更多公司寻求在Core＆More报告中获得其财务和非财务信息的“综合”保证。