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.
The European Financial Reporting Advisory Group (EFRAG) has recently appointed the members of its new Sustainability Reporting Board.
The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.
The XBRL Standards Board has approved the promotion of the Assertion Severity 2.0 specification to Proposed Recommendation status, helping XBRL users to apply data quality rules in highly flexible ways.
In June, the Value Reporting Foundation (VRF) will be consolidated into the International Financial Reporting Standards (IFRS) Foundation, joining the new International Sustainability Standards Board (ISSB).
On 28 February, the European Insurance and Occupational Pensions Authority (EIOPA) issued its latest taxonomy update.
XBRL US has responded to the Securities and Exchange Commission (SEC) request for comment on its proposal on Pay versus Performance, which was recently reopened.
US President Biden has this week issued an Executive Order on Ensuring Responsible Development of Digital Assets.
The European Banking Authority (EBA) has published the first phase of version 3.2 of its reporting framework. It comes with a technical package to support implementation, including updated XBRL taxonomies, validation rules, and the Data Point Model (DPM).
How should we decide what activities count as ‘social’? It’s a question that’s perhaps even more difficult to measure – and agree upon – than environmental metrics.
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