The European Financial Reporting Advisory Group (EFRAG) has submitted its Sustainability Reporting Work Programme for 2026 to the European Commission, setting out its priorities for the year ahead.
The Joint Committee of the European Supervisory Authorities (ESAs), comprising the European Banking Authority (EBA), the European Insurance and Occupational Pensions Authority (EIOPA), and the European Securities and Markets Authority (ESMA), celebrated advancements in digitalisation in its recently published annual report for 2025.
Two updates from the International Public Sector Accounting Standards Board (IPSASB) are worth noting this week.
The European Securities and Markets Authority (ESMA) has published the 2025 European Single Electronic Format (ESEF) XBRL taxonomy, giving filers greater clarity on exactly what reporting is going to look like as these IFRS reforms come on stream.
Bangladesh’s Financial Reporting Council (FRC) has launched a pre-publication consultation on the adoption of IFRS 18 Presentation and Disclosure in Financial Statements, IFRS 19, and the International Sustainability Standards Board (ISSB) standards IFRS S1 and IFRS S2.
The US Securities and Exchange Commission (SEC) has launched a wide-ranging review of the Consolidated Audit Trail (CAT), publishing a concept release on 16 April that invites public comment on the system’s future.
The European Banking Authority (EBA) has released a draft of version 4.3 of its reporting framework, opening the consultation process ahead of final publication in June 2026. Published on 16 April, the package introduces a technical framework for two important new areas of reporting.
The US Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) have proposed a set of amendments that would significantly scale back reporting requirements for private fund advisers under Form PF.
The European Banking Authority (EBA) recently launched what it is calling an “unprecedented simplification package” for EU supervisory reporting. The consultation proposes cutting the total number of data points in EU harmonised reporting by around 50%.
Nepal has become the latest jurisdiction to join the growing global movement for ISSB-aligned sustainability reporting, with the Accounting Standards Board (ASB) of Nepal publishing exposure drafts for two new standards: NFRS S1, covering general requirements for the disclosure of sustainability-related financial information, and NFRS S2, covering climate-related disclosures.
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