Advice on third-country ESEF assurance
Are you an auditor for a company based outside Europe, but dual listed in the EU? Read on!
Latest News
News Item
News Item
FRC call for participants on net zero disclosures
Are you involved in reporting on net zero commitments, or do you seek to use this type of data?
News Item
1,300 ESEF filings and counting!
Our collection of ESEF filings has tipped over into four figures and beyond, with the total standing at 1,365 as of 17 March. We aim to make it easy to find and access ESEF data, currently a complex process due to varying publishing mechanisms in different countries.
News Item
Banks are falling short on climate disclosures, says ECB, despite improvement underway
The European Central Bank (ECB) highlights the need for immediate action in an updated assessment of progress made by European banks on disclosing climate and environmental risks.
News Item
SEC to introduce mandatory XBRL cybersecurity reporting for public companies
The US Securities and Exchange Commission (SEC) has proposed significant new rules on cybersecurity risk management, strategy, governance, and incident reporting by public companies.
News Item
SEC top accountant discusses materiality in reporting errors
Paul Munter, Acting Chief Accountant at the US Securities and Exchange Commission (SEC), has published commentary on restatements and when errors should be considered material.
News Item
IOSCO stresses transparency in sustainable finance work plan
The International Organization of Securities Commissions (IOSCO) has adopted what is described as a “very ambitious” work plan on sustainable finance for 2022.
News Item
Feedback on ESAP raises issue of disappearing data
We see the ongoing development of the European Single Access Point (ESAP) as excellent news. It will make it easy to access digital financial and sustainability data disclosures – and potentially other kinds of data too – from across the EU, via a single portal.
News Item
Focus on quality “more than worth it” – and other last-minute ESEF considerations for first-time filers
Filing season is well underway in what is the first year of the European Single Electronic Format (ESEF) mandate in many countries, obliging companies to report digitally using Inline XBRL.
News Item
EFRAG announces governance milestones – and further draft sustainability reporting standards
The European Financial Reporting Advisory Group (EFRAG) has recently appointed the members of its new Sustainability Reporting Board.
