The European Financial Reporting Advisory Group (EFRAG) Sustainability Reporting Board has appointed the members of the EFRAG Sustainability Reporting Technical Expert Group.
It is often commented that the ‘S’ and ‘G’ of ESG – environment, social and governance – lag behind the ‘E’ in the priorities of regulators and standards setters, but that seems to be beginning to change.
The Reserve Bank of India (RBI), the country’s central bank and banking regulator, has released a series of circulars introducing new regulatory and disclosure rules for non-banking financial companies (NBFCs), bringing them into closer alignment with banks.
The US Financial Accounting Standards Board (FASB) has issued a proposed accounting standards update that would extend its reference rate reform relief guidance by a further two years.
A shared reporting framework is crucial in producing comparable data – but it may not be sufficient if its application on the ground varies, such as in how values are calculated.
Accountancy Europe has written to Commissioner Mairead McGuinness of the European Commission on the ongoing development of sustainability reporting standards.
We take a look at the Central Securities Depository of Turkey’s value-added data platform. This provides relevant metrics directly to investors and other stakeholders, based on an analysis of XBRL data.
The XBRL US Data Quality Committee (DQC) has this week published its 18th Ruleset for a 45-day public review and comment period, running until 30 May 2020.
The US National Association of Insurance Commissioners (NAIC) has announced a new framework requiring insurance companies to report their climate-related risks, in alignment with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD).
For anyone interested in the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures, there is substantial food for thought in recent remarks by Chair Gary Gensler.
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