South Korea has finalised its roadmap for mandatory sustainability reporting, with the government and ruling party agreeing a plan that accelerates the timeline set out in February’s draft.
The European Banking Authority (EBA) has published the final technical package for version 4.3 of its reporting framework, including validation rules, the data point model (DPM) and XBRL taxonomies.
The updated Inline XBRL 1.1 specification has now been promoted to Edited Recommendation status, following its six-week public review as a Proposed Edited Recommendation in May.
IFRS 18 takes effect for fiscal years beginning on or after 1 January 2027, and it is far more than a routine taxonomy upgrade. In a new guest blog, Shraddha Bagul, Lead Consultant at IRIS Business Services and co-chair of XBRL International’s Best Practices Board, sets out what the digital implementation involves.
Our series exploring XBRL International’s new Regulatory Playbook continues this week, as we consider the technical side of planning and implementing an XBRL framework. If you’re new to digital reporting it can be tricky to know where to start, so the Playbook aims to take you through key considerations step-by-step.
The European Banking Authority (EBA) has issued an Opinion on how banks can report profit or loss information during the transition to IFRS 18, sparing them the burden of maintaining two different formats at once.
The IFRS Foundation has shared four key takeaways from its annual conference, held in London on 29–30 June and marking the Foundation’s 25th anniversary. The event brought together more than 500 companies, investors, regulators and standard-setters from close to 80 jurisdictions.
The European Commission has formally adopted the revised European Sustainability Reporting Standards (ESRS), together with a new voluntary sustainability reporting standard (VSME) for smaller companies outside the scope of the CSRD.
The European Banking Authority (EBA) has published a peer review of how national supervisors have overseen compliance with Pillar 3 bank disclosure requirements from June 2023 to June 2025, with the findings largely positive.
EFRAG has published the 2026 edition of its State of Play report, an evidence-based assessment of ESRS implementation drawing on 905 assured FY2025 sustainability statements, up from 656 in the inaugural edition, and evaluated against an expanded set of 18 questions that, for the first time, extend to governance disclosures.
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