What if you could instantly see how a company’s story has changed from one year to the next? The final installment in our blog series on large language models (LLMs) and narrative disclosures explores exactly that question, showing how LLMs can be combined with structured XBRL data to compare narrative disclosures across reporting periods.
XBRL US has submitted a comment letter to the Federal Energy Regulatory Commission (FERC) on proposed updates to the XBRL taxonomies used for regulatory filings covering various FERC forms. The updated taxonomies are expected to apply from first-quarter 2026 filings.
After months of debate, the European Union has formally signed off on its much-discussed ‘Omnibus I’ package, completing the legislative process to simplify corporate sustainability reporting and due diligence requirements.
The US Securities and Exchange Commission (SEC) has adopted amendments implementing the Holding Foreign Insiders Accountable Act, extending insider ownership reporting requirements to directors and officers of foreign private issuers listed in US markets.
South Korea joins the jurisdictions mapping out how global sustainability standards could enter national reporting rules.
The Financial Accounting Standards Board (FASB) has incorporated proposed taxonomy improvements into its Development Taxonomy to reflect changes introduced by Accounting Standards Update (ASU) 2025-10 on government grants.
Europe’s sustainability reporting machinery continues to evolve. EFRAG has released an updated version of its VSME Digital Template, adding Dutch and Irish language versions and, usefully for many preparers, introducing a new data migration tool designed to carry existing reports smoothly into the latest template.
Ethiopia is weighing a major step toward global sustainability disclosure practices. The Accounting and Auditing Board of Ethiopia (AABE) has launched a consultation on a draft roadmap that would see the country adopt the sustainability disclosure framework developed by the International Sustainability Standards Board.
Japan has formally joined the growing list of jurisdictions embedding global sustainability disclosure standards into regulation.
Two years ago, Europe’s banking supervisor warned that oversight of technology risk needed to step up a gear. Now, as the Digital Operational Resilience Act (DORA) takes root, the regulator finds that supervisory teams in member states are better placed to deal with these issues.
Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.
By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy
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.
