China gets ESG disclosure framework
China has issued its first environmental, social and governance (ESG) disclosure standard, to take effect on 1 June 2022.
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European sustainability standards: consultation, convergence, and new links for respondents
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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Extra time to comment on the SEC’s climate proposals
Are you planning to respond to the US Securities and Exchange Commission on its proposal to introduce mandatory, digital climate-related disclosures?
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XBRL US on the value of digital reporting and the Interactive Data rule
XBRL US has written to the Securities and Exchange Commission (SEC) in response to its recent consultation on the extension of its Interactive Data rule.
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Investors need supply-chain disclosures, says Financial Reporting Lab
As we are all surely too aware, the Covid-19 pandemic and the war in Ukraine have shone a spotlight on supply chains, how they can fail, and what happens when they do.
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XBRL US comments on digital cybersecurity disclosures and promises taxonomy working group
XBRL US has sent a comment letter to the Securities and Exchange Commission (SEC) in response to its proposal on cybersecurity risk management, strategy, governance, and incident disclosure for public companies.
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Year One done? Malta implements ESEF
The Malta Financial Services Authority (MFSA) has announced that the country has concluded its first digital reporting period under the European Single Electronic Format (ESEF).
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UK FCA updates permitted taxonomies for use in financial reporting
The UK’s Financial Conduct Authority (FCA) has amended its rules on the XBRL taxonomies permitted for use in mandatory digital financial reporting.
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SEC boosts Crypto Assets and Cyber Unit
We were interested to note that the US Securities and Exchange Commission (SEC) has “nearly doubled” the size of its Crypto Assets and Cyber Unit (formerly simply the Cyber Unit), part of its Division of Enforcement.
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EFRAG launches consultation on draft sustainability reporting standards
In another critical milestone for ESG reporting in the EU, EFRAG has released exposure drafts of the nascent European Sustainability Reporting Standards for public consultation.
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