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The International Centre for Sustainability Reporting and Governance (ICSRG) is a non-profit organization that shares information, ideas and insights on sustainability reporting and governance.

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What is digital financial reporting and how can it help investors extract and analyse information

11 April 202 4

The IFRS Foundation has today published an introductory article Digital financial reporting—Facilitating digital comparability and analysis of financial reports explaining:

  • what digital financial reports are and how they are created;
  • the benefits of digital financial reporting for investors, companies and regulators; and 
  • the importance of the IFRS digital taxonomies.

The article includes spotlights on various jurisdictions to illustrate digital financial reporting developments around the world. 

Our new Digital financial reporting page contains all our materials about digital financial reporting and the IFRS digital taxonomies—the IFRS Accounting Taxonomy and the forthcoming IFRS Sustainability Disclosure Taxonomy.

Our main site menu has changed: the IFRS digital taxonomies are now accessed through the Digital financial reporting link.