A new paper from Swiss firm mms solutions offers an early assessment of digital climate reporting in Switzerland, where, since financial year 2025, large public-interest entities have been required to publish climate-related information electronically and in machine-readable form under Article 964 of the Swiss Code of Obligations.
EFRAG has published a draft XBRL taxonomy for the revised European Sustainability Reporting Standards (ESRS) adopted in July and now past the period in which changes can be made by the European Parliament. They are opening the taxonomy up for public consultation until 11 November.
The Securities and Exchange Commission (SEC) has granted exemptive relief from Inline XBRL requirements for a group of forms filed by market intermediaries.
The Table Constraints specification became a full XBRL International Recommendation on 10 September 2026, completing work carried out by the Open Information Model Working Group over the past two years.
The European Financial Reporting Advisory Group (EFRAG) Secretariat published its 2026 Draft List of Datapoints for the revised European Sustainability Reporting Standards (ESRS) on 28 August, opening a consultation that runs until 23 October 2026.
The Financial Accounting Standards Board (FASB) has issued for comment proposed technical and other conforming improvements to the 2027 SEC Reporting Taxonomy (SRT), under File Reference No. 2027-1000. The comment period closes on 30 October 2026.
XBRL US has written to the Commodity Futures Trading Commission (CFTC) and the Securities and Exchange Commission (SEC) in response to their joint request for comment on swap and security-based swap (SBS) data reporting.
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.
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