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.
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).
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.
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.
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.
A new blog from the Global Legal Entity Identifier Foundation (GLEIF) tackles a fundamental question for the digital reporting world: when a document is digital, how do you know if you can trust it?
The US Government Accountability Office (GAO) has published a new report evaluating the implementation of data standards under the Financial Data Transparency Act (FDTA), offering a detailed look at both the promise and the practicalities of standardised regulatory reporting across the federal government.
The European Financial Reporting Advisory Group (EFRAG) released the latest edition of its EFRAG Update Podcast earlier this week, offering an audio-based roundup of the latest developments in financial and sustainability reporting.
Last week the European Securities and Markets Authority (ESMA) published its annual report on corporate reporting enforcement, providing a snapshot account of how national enforcers and ESMA supervised reporting across the European Economic Area (EEA) last year.
In a recent webinar hosted by Friend Studio, XBRL International CEO John Turner joined reporting practitioners James Rennie, Group Finance Director of Oakley Capital, and Rory Nussbaumer, Global Sustainability Reporting and Strategy Manager at Corteva, to discuss why digital-first reporting is becoming essential in the AI era.
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