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EIOPA sharpens Solvency II: liquidity in focus, macroprudential muscle flexed

November 28, 2025

This month the European Insurance and Occupational Pensions Authority (EIOPA) made two updates to insurance supervision, submitting two regulatory technical standards (RTS) to the European Commission.

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EBA finalises reporting framework 4.2, completing DPM 2.0 transition

November 28, 2025

Earlier this week the European Banking Authority (EBA) published the final technical package for version 4.2 of its supervisory reporting framework.

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ISAR 42 honours. 

ISAR 42 honours

November 28, 2025

Two weeks ago, at the 42nd session of the United Nations Trade and Development Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting – that’s “UNCTAD ISAR 42” for the rest of us – a ceremony was held honouring a number of projects from around the world.

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DORA’s list lands as scrutiny of critical ICT third-party providers begins

November 24, 2025

Following on almost a year since it came into force in January 2025, this month the Digital Operational Resilience Act (DORA) supervision framework reached a new milestone.

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US court pauses California’s climate-risk reporting law in legal battle

November 24, 2025

On Wednesday this week the US climate-disclosure landscape shifted yet again, as the Ninth Circuit Court of Appeals issued an injunction halting SB 261 – California’s new climate-risk reporting law – just weeks before the first filings were due on 1 January 2026.

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XBRL US urges refinements to SEC’s 2026 draft taxonomies

November 24, 2025

Earlier this month XBRL US submitted a detailed comment letter to the US Securities and Exchange Commission (SEC), offering recommendations on recently published Draft 2026 SEC Taxonomies.

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Mind the data gap with AI assistants

November 24, 2025

Everyone’s talking about generative AI, not least in finance, where CFOs are dreaming of AI assistants to whip up reports, streamline analysis processes, and perhaps even make the coffee. But before businesses get swept up in the AI gold rush, it’s important to take a moment to ask: what’s feeding the machine?

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EU Omnibus vote materially waters down sustainability rules

November 14, 2025

The European Parliament has voted to significantly narrow the scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD).

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Japan progresses with 2027 EDINET taxonomy plans

November 14, 2025

This week Japan’s Financial Services Agency (FSA) published the results of its recent consultation on the 2027 EDINET Taxonomy Development Proposal, confirming continued progress towards embedding the IFRS Sustainability Disclosure Taxonomy into Japan’s digital reporting infrastructure.

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FRC opens technical discussion on future UK taxonomy design

November 14, 2025

This week the UK’s Financial Reporting Council (FRC) launched a discussion paper outlining proposed technical changes to the UK XBRL Taxonomy Suite. The paper invites input from across the digital reporting ecosystem as the FRC looks to modernise its taxonomy architecture.

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