THE FINANCIAL REPORTING COUNCIL LIMITED
Research Services - Benchmarking the Value of XBRL and structured data in an AI-Driven Reporting Environment
This sits in the upper-middle of the Research & Development band — a substantial contract for the sector. Based on 20,405 valued Research & Development tenders in our corpus.
The Financial Reporting Council (FRC) regulates auditors, accountants and actuaries and sets the UK's Corporate Governance and Stewardship Codes.
As the Competent Authority for audit in the UK, we set auditing and ethical standards and monitor and enforce audit quality.
The FRC is seeking to strengthen its understanding of how structured data performs in an AI-driven reporting environment.
This aligns with the FRC's wider technology and digital reporting agenda, including work to understand the opportunities and risks arising from AI and to support high-quality digital reporting.
The FRC is seeking to commission research services to benchmark the value of XBRL in an AI-driven reporting environment.
The study will assess how structured data, including XBRL, performs in comparison with equivalent disclosures presented in PDF and HTML formats.
The research should use clearly evidenced meas…
What the supplier must deliver
This aligns with the FRC's wider technology
This aligns with the FRC's wider technology and digital reporting agenda, including work to understand the opportunities and risks arising from AI and to support high-quality digital reporting.
The research should use clearly evidenced measures
The research should use clearly evidenced measures, including accuracy, completeness, consistency and explainability, to compare how AI models interpret, extract and reason from disclosures in different formats.
The findings will support the FRC's work
The findings will support the FRC's work on digital reporting, structured data quality and the usability of corporate reporting information by preparers, users, regulators and technology providers.
The FRC requires the appointment of
The FRC requires the appointment of a suitably qualified external research provider to design and deliver a benchmarking study comparing AI model performance across equivalent corporate reporting disclosures presented in XBRL, PDF and HTML formats.
The benchmarking should include determining which format
The benchmarking should include determining which format is the most effective relating to:.
Derived from the notice text — always confirm against the original documents.
- OCID
- ocds-h6vhtk-06c503
- Stage
- tender · Open
- Source
- Find a Tender
- Buyer ref
- 063574-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source data © Crown copyright.
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