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EIOPAEUEuropeSupervisionTransparency

EIOPA sets out criteria for the independence of supervisory authorities

By Editor on September 17, 2021

“The independence of supervisory authorities is crucial for the legitimacy and credibility of the supervisory process,” says the European Insurance and Occupational Pensions Authority (EIOPA) – but how can we decide whether authorities are in fact free from conflicts of interest and undue external influence on supervisory decisions?

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OIMXBRLxBRL-JSONXII News

New tutorial: get to grips with elegant, easy-to-use xBRL-JSON now!

By Editor on September 10, 2021

Hot off the virtual press here at XBRL International is our new tutorial on xBRL-JSON, complete with examples. If you are looking to understand the xBRL-JSON format, this an excellent place to start.

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BoEReportingTaxonomyUKXBRL

Bank of England publishes final statistical taxonomy

By Editor on September 10, 2021

The Bank of England is shifting from XML to XBRL for the collection of significant amounts of statistical data.

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EDGARReportingSECTaxonomyUSXBRL

SEC releases draft taxonomy updates for feedback

By Editor on September 10, 2021

The US Securities and Exchange Commission (SEC) has published draft 2021Q4 and 2022 updates to the SEC taxonomies, and now welcomes public comment.

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FRCInvestorReportingResearchRisk

FRC examines reporting needs on risks and opportunities

By Editor on September 10, 2021

What do investors want to understand about risks, uncertainties, opportunities and scenarios? That’s a big – and fascinating – question, and one which the UK Financial Reporting Council’s Financial Reporting Lab has tackled in its latest report, seeking to bridge the gap between the information that users want and that companies provide.

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Inline XBRLRegulatoryReportingSECUSXBRL US

Inline XBRL and testing opportunities: XBRL US comments on SEC agenda

By Editor on September 10, 2021

XBRL US has written to the Securities and Exchange Commission (SEC), providing feedback on its semiannual regulatory agenda and urging it to make time for testing.

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DisclosureESGEUEuropeReporting

EU banks urged to accelerate ESG integration

By Editor on September 10, 2021

A new EU study explores the current status of and best practices for the integration of environmental, social and governance (ESG) factors into the activities of the banking sector, including supervisory reporting.

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ClimateDisclosureESGJapanPhilippinesSustainability

Mandatory sustainability reporting discussions in Japan and Philippines

By Editor on September 10, 2021

With mandatory climate and other sustainability disclosure requirements apparently gaining impetus around the globe, the latest news this week has a Pacific flavour.

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APRAAustraliaDataReportingTransparency

APRA to make key bank data non-confidential

By Editor on September 10, 2021

The balance between business confidentiality and transparency in reporting is a constantly disputed and ever-changing one. With that in mind, we are interested to note a recent announcement by the Australian Prudential Regulation Authority (APRA), affirming that it will publish entity-level data on authorised deposit-taking institutions – or in other words, banks.

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ESGIFRSISSBStandardsSustainability

Nations compete to host ISSB

By Editor on September 10, 2021

The new International Sustainability Standards Board (ISSB) is getting closer to becoming concrete reality – literally, with several countries registering their bids to host the Board’s headquarters.

Consultations

Open Consultations

Market study on UK sustainability assurance market
Responses due by 13-06-2024
Business Combinations—Disclosures, Goodwill and Impairment
Responses due by 15-07-2024
Inline XBRL Block Tagging 1.0
Responses due by 24-07-2024
Exposure Drafts of Sustainability Disclosure Standards
Responses due by 31-07-2024
GRI Sustainability Taxonomy draft
Responses due by 11-08-2024

XBRL

XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.

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