Extended External Reporting


This section of the site brings together a range of useful information and resources about EER.  

What is EER?

EER is an umbrella term adopted by the External Reporting Board to refer to broader and more detailed types of reporting beyond the types of information presented in an entity’s statutory financial statements.

 EER can include reporting information on an entity’s:
  • purpose and business model
  • governance
  • material risks and opportunities
  • prospects (including forward-looking financial information)
  • strategies
  • economic, environmental, social and cultural impacts 

EER encapsulates:

  • integrated reporting
  • sustainability reporting
  • non-financial reporting
  • pre-financial reporting
  • management discussion and analysis
  • management commentary
  • ESG reporting (environmental, social and governance)
  • corporate responsibility reporting
  • community and environmental reporting...and more. 

 EER has been associated with the following benefits:

External Benefits

Internal Benefits

  • Reduced cost of capital
  • Increased stock liquidity
  • Higher market valuation
  • A longer-term investor base
  • Better performance
  • Improved reputation or brand loyalty
  • Improved clarity on business issues and performance
  • Better business decisions, including allocation of capital decisions
  • Improved business risk management
  • Improved employee engagement

Find out more about undertaking EER