EFRAG has released an interactive version of the revised European Sustainability Reporting Standards (ESRS) and Voluntary Standard on its ESRS Knowledge Hub this week.
The European Banking Authority (EBA) has published the draft technical package for version 4.4 of its reporting and disclosure framework.
The UK’s Financial Reporting Council (FRC) has published a draft of its 2027 Taxonomy Suite. It’s out for consultation for eight weeks until 20 September, with a final version and feedback statement due in November.
Singapore is taking sustainability standards forward from roadmap to rulebook. On 27 July the Accounting and Corporate Regulatory Authority (ACRA)’s Interim Sustainability Standards Committee (Interim SSC) opened a public consultation on the draft Singapore Sustainability Disclosure Standards, the formal standards that will sit beneath the mandatory climate reporting Singapore has been phasing in since FY2025.
The Securities and Exchange Commission of the Philippines has issued Memorandum Circular No. 22, incorporating the latest batch of International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB) pronouncements into its financial reporting rules. The Commission approved the adoption on 14 July.
The Japanese Diet has passed into law, requirements for sustainability disclosures and assurance by Japanese public companies and public interest entities (PIEs), based on the standards of the Sustainability Standards Board of Japan (SSBJ).
The Financial Conduct Authority (FCA) recently opened a consultation on a new fund reporting framework for UK asset managers, part of a wider package the regulator estimates will save the industry £128 million a year.
The XBRL staff of the Financial Accounting Standards Board (FASB) have issued a proposed Taxonomy Implementation Guide on financial statement location dimensions, aimed at preparers.
On 15 July the European Insurance and Occupational Pensions Authority (EIOPA) published eight sets of guidelines and draft technical standards, completing every legal instrument it was mandated to deliver under the Solvency II Review. The finalised package applies from 30 January 2027.
XBRL US has written to the Securities and Exchange Commission (SEC) opposing any XBRL exemption for smaller filers, responding to the Commission’s proposals to simplify filer status for reporting companies.
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