Review processes are underway in earnest, with this year’s three major public consultations on sustainability reporting now closed.
As global, EU and US consultations on sustainability reporting drew to a close over recent weeks (as discussed here), we have seen a concerted push for collaboration and convergence from a huge range of organisations.
The US Securities and Exchange Commission (SEC) has accepted the final 2022 Q3 Supplemental GAAP Taxonomy, following its release for public review by the Financial Accounting Standards Board (FASB) earlier in the year.
An interesting new report from the UK Financial Reporting Council’s FRC Lab addresses how companies can collect and use environmental, social and governance (ESG) data to support better decision-making.
Completing a staggered appointment process, the International Sustainability Standards Board (ISSB) is now at its full complement of 14.
The European Banking Authority (EBA) has published an updated version of its XBRL Filing Rules, taking it to version 5.2.
Yet another country is in the process of adopting Inline XBRL for its IFRS reporting. The first annual reports made by Israeli public companies in Inline XBRL are now available via the ISA’s Magna portal, with more trickling in.
Vendors take note! The Dutch central bank (DNB) has published a request for information (RFI) on XBRL software.
The XBRL Board of Directors has approved the promotion of the Assertion Severity 2.0 specification to Recommendation status, offering XBRL users valuable flexibility in applying data quality rules.
Toppan Merrill’s Bartek Czajka has brought together some great insights on the keys to success in European Single Electronic Format (ESEF) filings, drawing on his experience of the first year of full ESEF implementation across Europe.
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