We liked a recent article by Robert G. Eccles in Forbes, offering ‘A comparative analysis of three proposals for climate-related disclosures.’
Key Audit Matters (KAMs) can illuminate risks of interest to investors. In Japan that information is now XBRL-tagged, opening it up for analysis. We kick off a series of blogs with our initial insights, and a window into the value of digital KAMs data.
Do you need to understand the nuances of ESEF reporting – and how to get anchoring relationships right? If so, new guidance exploring examples of ESEF anchoring is to hand.
The CFA Institute Research Foundation has partnered with Calcbench, providing over 180,000 potential users with instant and systematic access to XBRL data filed with the US Securities and Exchange Commission (SEC).
On 1 June 2022, the European Insurance and Occupational Pensions Authority (EIOPA) published the latest proposed updates to its XBRL taxonomies and data point models (DPMs), used to connect digital definitions with reporting requirements.
The Securities and Exchange Commission (SEC) has adopted new rules on electronic filing, including expanded XBRL reporting, in order “to promote efficiency, transparency, and operational resiliency.”
For those taking a close interest in the development of the European Sustainability Reporting Standards, the European Financial Reporting Advisory Group (EFRAG) has published its ‘Basis for conclusions’ to supplement recent exposure drafts, currently out for consultation.
The European Banking Authority (EBA) has published phase 2 of version 3.2 of its reporting framework, with an updated technical package including XBRL taxonomies, validation rules, and the Data Point Model (DPM).
The three European Supervisory Authorities (ESAs) – the European Banking Authority (EBA), the European Insurance and Occupational Pensions Authority (EIOPA), and the European Securities and Markets Authority (ESMA) – have issued a joint supervisory statement clarifying key aspects of Sustainable Finance Disclosure Regulation (SFDR) disclosures.
On 24 May 2022, the Financial Data Transparency Act (FDTA) was introduced in the US Senate. It has undergone a slight name change, having been previously known as the Financial Transparency Act, since passing the House of Representatives in November last year.
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