Our ESEF repository at filings.xbrl.org now contains over 3,400 financial reports in the digital, Inline XBRL-based ESEF format. Yet only a handful of countries allow reliable, efficient automated retrieval of new filings.
“While there has recently been significant progress towards the development of a global baseline for sustainability reporting in the private sector, public sector sustainability reporting has yet to move forward in the same way,” says the International Public Sector Accounting Standards Board (IPSASB).
Recent remarks to the International Swaps and Derivatives Association (ISDA) by Gary Gensler, Chair of the US Securities and Exchange Commission (SEC), provide an interesting overview of recent and forthcoming regulation in the securities-based swap market.
XBRL Italy has published a useful FAQ on filing European Single Electronic Format (ESEF) reports with the Italian Business Register (Registro delle Imprese).
XBRL Sweden (or XBRL SE) has released the results of its latest survey, carried out from November 2021 to February 2022, on digital signature services.
The European Banking Authority (EBA) has launched a consultation on proposed rules on the information provided by sellers of non-performing loans (NPL) to prospective buyers.
The Value Reporting Foundation (VRF) has submitted an early response to the US Securities and Exchange Commission (SEC) consultation on mandatory, digital climate-related disclosures.
Accountancy Europe has released an interesting discussion paper on sustainability assurance under the proposed Corporate Sustainability Reporting Directive (CSRD).
China has issued its first environmental, social and governance (ESG) disclosure standard, to take effect on 1 June 2022.
EFRAG’s consultation on European Sustainability Reporting Standards is underway, with corrected survey links, and has been welcomed by IFAC. Next on the agenda is alignment with the ISSB’s global standards.
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