EFRAG has launched its “State of Play 2025” portal, offering an interactive and data-rich look at the first wave of sustainability reporting under the European Sustainability Reporting Standards (ESRS), mandated by the Corporate Sustainability Reporting Directive (CSRD).
The Accounting Standards Board (ASB) Nepal recently launched a public consultation on the draft Nepal Sustainability Reporting Standards (NSRS), aligning with IFRS S1 and S2.
De Nederlandsche Bank (DNB) has announced key changes to the annual data request under the Dutch Investor Compensation Scheme (ICS), coming into effect for 2025 data submissions due in early 2026. The headline news? A brand-new XBRL taxonomy and expanded reporting scope.
The Financial Reporting Council (FRC) has kicked off consultation on its draft 2026 Taxonomy Suite, inviting public feedback until 10 September 2025. As ever, the devil is in the details, and there’s plenty to dive into here.
Earlier this month the European Supervisory Authorities (EBA, EIOPA and ESMA) jointly published a guide to oversight under the Digital Operational Resilience Act (DORA), laying out how they will supervise critical third-party ICT providers (CTPPs).
XII has published draft guidance exploring how taxonomy relationships can be leveraged to anchor entity-specific disclosures (ESDs), an important part of open reporting frameworks.
European banks have made “significant strides” in managing climate and nature-related risks, according to Frank Elderson, Vice-Chair of the European Central Bank (ECB) Supervisory Board.
A new study from the University of Kansas has found that having employees who can tell their SQL from their CTRL+Zs dramatically boosts the relevance and timeliness of financial reporting.
The European Commission has adopted the final technical rulebooks for the European Single Access Point (ESAP), setting the operational framework ahead of its phased rollout starting in 2026.
The new XBRL 2.1 conformance suite is now available, supporting the continued robustness and interoperability of XBRL implementations. This update ensures that software tools align with the base specification and behave consistently across different reporting scenarios.
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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.
