Our Reporting Standards use a principle-based approach, allowing flexibility to deal with new and changing developments in circulation and verification. Common names and definitions are used across sectors.

Each section is outlined by a simple definition first, underpinned by its principles and then followed by more detailed requirements. Separate guidance notes provide common examples and applications of achieving the requirements.

The rule-books are available in two versions; the full version and an executive summary which highlights the definitions and principles, ideal for those who don't need a detailed understanding of the requirements.