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.
Europe’s three financial supervisors have set out how the sector should handle the cyber risks that come with the most powerful AI systems.
EFRAG has released an interactive version of the revised European Sustainability Reporting Standards (ESRS) and Voluntary Standard on its ESRS Knowledge Hub this week.
The European Banking Authority (EBA) has published the draft technical package for version 4.4 of its reporting and disclosure framework.
The UK’s Financial Reporting Council (FRC) has published a draft of its 2027 Taxonomy Suite. It’s out for consultation for eight weeks until 20 September, with a final version and feedback statement due in November.
Singapore is taking sustainability standards forward from roadmap to rulebook. On 27 July the Accounting and Corporate Regulatory Authority (ACRA)’s Interim Sustainability Standards Committee (Interim SSC) opened a public consultation on the draft Singapore Sustainability Disclosure Standards, the formal standards that will sit beneath the mandatory climate reporting Singapore has been phasing in since FY2025.
The Securities and Exchange Commission of the Philippines has issued Memorandum Circular No. 22, incorporating the latest batch of International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB) pronouncements into its financial reporting rules. The Commission approved the adoption on 14 July.
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