The recent communiqué from the G20 Finance Ministers and Central Bank Governors includes the use of carbon pricing mechanisms and incentives among the set of tools available to facilitate the shift to a more sustainable economy, alongside its support for global reporting standards discussed here.
Our colleagues at XBRL US have published an interesting comment letter addressing the question of why standardised, machine-readable data is essential for reliable, useful outcomes from artificial intelligence (AI).
The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.
The European Banking Authority (EBA) has issued phase 2 of its 3.1 reporting framework, providing standard specifications to support implementation, following phase 1 in May.
What happens when some values go untagged? If we know A and B, can we simply assume C?
The European Insurance and Occupational Pensions Authority (EIOPA) has published a Financial Stability Report examining key risks in the European insurance and pension sector.
If you missed Accountancy Europe’s 7 July webinar on ‘ESEF in Practice,’ you can catch up on the event in full. It focused on experiences of preparing for and implementing the European Single Electronic Format (ESEF).
Several members of the US Securities and Exchange Commission (SEC) made statements at a recent meeting of the Asset Management Advisory Committee, offering views on environmental, social and governance (ESG) concerns and other issues.
On 1 July Andreas Barckow officially set to work as Chair of the International Accounting Standards Board.
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