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ESMA highlights next steps for ESEF and ESAP

May 29, 2026

At XBRL Europe’s Digital Reporting in Europe this week, ESMA’s Eduardo Moral Prieto provided an update on key developments relating to the European Single Electronic Format (ESEF) and the European Single Access Point (ESAP), highlighting both regulatory progress and upcoming implementation priorities.

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EFRAG doubles down on digital sustainability reporting

May 29, 2026

 While much of the debate around the EU’s sustainability reporting overhaul has focused on reducing reporting burdens, a parallel story is unfolding around digitisation. Presenting at XBRL Europe’s Digital Reporting in Europe on 28 May, Richard Bössen outlined EFRAG’s growing focus on digital implementation, interoperability and machine-readable ESG data.

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FRC calls for sharper focus on digital reporting quality

May 29, 2026

The UK’s Financial Reporting Council (FRC) has published its latest structured digital reporting review, identifying areas where straightforward improvements could raise the quality, consistency and usability of companies’ digital filings.

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Dutch SBR approaches 60 million XBRL submissions

May 29, 2026

XBRL Netherlands Chair Sander ‘t Hoen, of SureSync B.V., had a statistical fact that caught our eye at the Digital Reporting Europe event this week. Standard Business Reporting (SBR) in the Netherlands processed nearly 60 million messages in 2025, continuing a run of uninterrupted year-on-year growth.

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XBRL US backs structured data for stablecoin disclosures

May 29, 2026

XBRL US has responded to the Federal Deposit Insurance Corporation’s (FDIC) second Notice of Proposed Rulemaking on requirements for FDIC-supervised permitted payment stablecoin issuers under the Guiding and Establishing National Innovation for US Stablecoins Act (GENIUS Act).

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CSRD Revisions and Digital Reporting – update from the European Commission

May 29, 2026

The European Commission’s Omnibus I package, agreed by EU co-legislators on 9 December 2025, has substantially reshaped the scope and content of the Corporate Sustainability Reporting Directive.

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SEC proposes overhaul of public company reporting

May 29, 2026

Earlier this month the US Securities and Exchange Commission (SEC) put forward proposals to consolidate the current multi-tiered filer status system into two categories: large accelerated filers (LAFs) and non-accelerated filers (NAFs).

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IOSCO publishes supervisory toolkit for AI regulation

May 29, 2026

Global securities regulator the International Organization of Securities Commissions (IOSCO) has published a new supervisory toolkit to support regulators overseeing the use of Artificial Intelligence (AI) in capital markets.

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Australia shares first view of mandatory sustainability reporting results

May 25, 2026

The Australian Securities and Investments Commission (ASIC), recently published initial observations drawn from the very first sustainability reports submitted under the country’s new compulsory disclosure program.

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Inline XBRL gets an upgrade

May 25, 2026

The XBRL Standards Board has approved the publication of a Proposed Edited Recommendation to the Inline XBRL 1.1 specification, with accompanying amendments to the Inline XBRL 1.1 Primer.

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