Tender: Benchmarking XBRL and Structured Data for AI-Driven Corporate Reporting – Research Services for the Financial Reporting Council

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The Financial Reporting Council (FRC) is seeking a supplier to design and deliver a benchmarking research study that assesses the value of XBRL and structured data in an AI‑driven reporting environment by comparing AI model performance on equivalent corporate reporting disclosures presented in XBRL, PDF and HTML. The study must use clearly evidenced measures, including accuracy, completeness, consistency and explainability, to evaluate how AI models interpret, extract and reason from numerical information, accounting standard‑related information and narrative information, and to assess consistency and overall quality of information; the supplier should identify and justify suitable AI models and testing methods and produce clear, evidence‑based findings to 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.