Datamaran's Repository of Reports
Datamaran categorizes reports into three groups:
1. Financial Reports
These include a significant amount of financial information, such as financial statements, management discussions, and forward-looking statements.
- Some companies publish a single document that contains both financial and non-financial information; these are known as Integrated Reports and are also classified as Financial Reports.
- Reports that comply with the CSRD regulation and contain both financial and non-financial information are likewise classified as Financial Reports.
2. Non-Financial Reports (or Sustainability Reports)
These include substantial information on environmental, social, and governance (ESG) issues, as well as the results of related initiatives and future plans.
- Reports that include only a sustainability statement, following the recommendations of the CSRD, are also classified as Sustainability Reports.
3. SEC Filings (10-K)
These are detailed financial statements and related information that U.S.-listed companies are required to file with the United States Securities and Exchange Commission (SEC).