Bibliography

We are grateful to the authors of these articles, reports and studies
for the hard work and insight that we have drawn upon whilst
writing the white paper.

Section 1: Everyone is using AI

Structured Digital Reporting - 2023 insights, published by the Financial Reporting Council, December 2023  ​​

Artificial intelligence in UK financial services - 2024, published by the Bank of England, November 2024  ​​

Who actually reads annual reports? published by the Vienna University of Economics and Business, September 2021  ​​

Study: 55% of UK Adults Use AI for Financial Advice, Published by STRAT7, December 2025  ​​

2025 Organic Traffic Crisis: Zero-Click & AI Impact Analysis Report published by The Digital Bloom, October 2025  ​​

Section 2: Why AI needs digital-first reporting

Busted: Six Digital Reporting Myths Published by XBRL International, September 2025  ​​

Uncovering the new accessibility crisis in scholarly PDFs Anukriti Kumar, Lucy Lu Wang, Cornell University, October 2024  ​​

Digital, AI & ESEF: The love story that’s transforming reporting, Published by Friend Studio, October 2025  ​​

 Section 3: The evidence

Showcase: Oakley Capital Digital Annual Report 2024, Published by Reportl, 2025  ​​

Showcase: Airtel Africa Annual Report 2025, Published by Reportl, 2025  ​​

GenAI as a Reader: How ChatGPT & Co. use Annual Reports Authors: Prof Monika Kovarova-Simecek USTP - University of Applied Sciences St Pölten, Prof Dr.Henning Zülch / Leon Kirschbaum / Konstantin Klamme - HHL Leipzig Graduate School of Management, Dr. Eloy Barrantes / Alexandra Horváthová / Christine Schilling - nexxar, February 2026  ​​

Section 4: What investors need

Structured Digital Reporting - 2023 survey results, published by the Financial Reporting Council, December 2023  ​​

GenAI as a Reader: How ChatGPT & Co. use Annual Reports Authors: Prof Monika Kovarova-Simecek USTP - University of Applied Sciences St Pölten, Prof Dr.Henning Zülch / Leon Kirschbaum / Konstantin Klamme - HHL Leipzig Graduate School of Management, Dr. Eloy Barrantes / Alexandra Horváthová / Christine Schilling - nexxar, February 2026  ​​

Generative and Agentic AI Guidance - what and why? FRC guidance, March 2026  ​​

AI’s Corporate Reporting Potential, Article by Hilary Eastman, Confluence Advisory in Accounting and Business magazine, February 2026  ​​

 Section 5: How tagging helps

AI and XBRL: A new approach to regulatory analysis: Björn Fastabend, BaFin, June 2025  ​​

Digital Reporting is vital infrastructure for CSRD XBRL International, October 2025  ​​

Artificial Intelligence is smarter with structured standardized data, XBRL US, July 2025  ​​

IFRS 18: The impact for Reporting Agencies, Reportl, April 2026  ​​

Section 6: How digital-first improves quality

Time for Boards to consider controls relating to structured digital reporting, Friend Studio, May 2025  ​​

Solving pain points with Reportl: Key process automations that transform reporting, Reportl September 2025  ​​

Corporate Governance Code Guidance, Published by the Financial Reporting Council, January 2024, last updated March 2026  ​​

FRC Structured Digital Reporting September 2022, Published by the FRC, September 2022  ​​

Section 7: What lies ahead?

Joint Stock Companies Act, Hansard, September 1844  ​​