The revised European Sustainability Reporting Standards (ESRS) have been published in the Official Journal of the European Union, completing their passage into EU law. The regulation enters into force on 10 November 2026 and applies to financial years beginning on or after 1 January 2027, in all EU Member States.
The UK government has opened a wide-ranging consultation on modernising corporate reporting, with the future of structured reporting a central topic within proposed simplification efforts.
The Table Constraints specification became a full XBRL International Recommendation on 10 September 2026, completing work carried out by the Open Information Model Working Group over the past two years.
The XBRL Standards Board has approved publication of the first public working draft (PWD) of Project Tavi, the next generation XBRL specification. It sets out a simpler approach to modelling and digitising reports of all kinds, and we would like your help to shape it.
EFRAG has released an interactive version of the revised European Sustainability Reporting Standards (ESRS) and Voluntary Standard on its ESRS Knowledge Hub this week.