Sustainability standards are converging, but the data they produce still doesn’t line up. That is the case made by ‘Lost in Translation’, a new report from the Future of Sustainable Data Alliance (FoSDA), whose members include Bloomberg, LSEG, MSCI and S&P Global.
Disclosure isn’t much use if the underlying data isn’t up to scratch. In its Annual Review of Corporate Reporting 2025/26, published this week, the UK Financial Reporting Council (FRC) finds that quality across the FTSE 350 is consistent with last year. Smaller companies, on the other hand, are closing the gap, with improved quality.
The International Accounting Standards Board (IASB) wants to know whether its hedge accounting rules are pulling their weight. A new Request for Information asks investors, companies, auditors and regulators two questions: Are the requirements in IFRS 9 and the related disclosures in IFRS 7 delivering what was promised? And are companies paying a reasonable price […]
Picture a banking supervisor arriving on Monday morning to find every new filing already analysed, peer comparisons run and outliers flagged before their coffee has cooled.
Europe’s insurance supervisor has published a progress report on its simplification drive, with a focus on reporting. Under the revised Solvency II framework, the European Insurance and Occupational Pensions Authority (EIOPA) has cut quarterly reporting templates for solo insurers by 26% and annual templates by 30%.
Malaysia has pushed back mandatory assurance of Scope 1 and Scope 2 greenhouse gas (GHG) emissions disclosures by a year.
The XBRL Standards Board has approved Taxonomy Packages 1.1 as a Candidate Recommendation, meaning it is ready for software vendors to implement and test.
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 EU’s Voluntary Sustainability Reporting Standard (VS) has been published in the Official Journal of the European Union and adopted by the European Commission. The delegated act entered into force on 24 September 2026.
Our blog series diving into the new XBRL International Regulatory Playbook continues with a question that shapes many reporting frameworks: how can regulators help smaller entities participate effectively in digital reporting?
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
