The gap between what companies are worth and what their financial statements capture has drawn a burst of activity this autumn, with new reports from CPA Australia and the UK Endorsement Board (UKEB), and the launch of a global valuation network.
The latest post in our blog series marking the launch of XBRL International’s Regulatory Playbook, tackles a question every regulator eventually faces: how do you demonstrate impact?
The California Air Resources Board (CARB) published guidance on 1 September for entities preparing their first Scope 1 and Scope 2 greenhouse gas (GHG) emissions reports under Senate Bill (SB) 253, ahead of a 10 November 2026 deadline.
Europe’s three financial supervisors have set out how the sector should handle the cyber risks that come with the most powerful AI systems.
The XBRL Standards Board has approved publication of the first public working draft (PWD) of Project Tavi, the next generation XBRL specification. It sets out a simpler approach to modelling and digitising reports of all kinds, and we would like your help to shape it.
The IFRS Foundation Trustees have set out how they intend to run the organisation over the next five years, alongside a consultation on the governance changes needed to get there.
The US Securities and Exchange Commission (SEC) has published its latest semi-annual report to Congress on the use of machine-readable data in corporate disclosures, a requirement of the Financial Data Transparency Act. It is a useful stock-take that demonstrates the reach and value of structured data.
The UK Financial Reporting Council (FRC) has published insights to help preparers, investors and other report users understand materiality in annual reporting.
The US Securities and Exchange Commission (SEC) has proposed Regulation Crypto Assets, a new set of rules for certain crypto asset investment contracts.
The International Sustainability Standards Board (ISSB) has opened a consultation on the first proposed update to its digital sustainability taxonomy, the XBRL tagging framework that lets companies mark up disclosures prepared under ISSB Standards for machine analysis.
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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.
