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2025: a year of steady progress on XBRL specifications and guidance.

By Editor on December 24, 2025

Throughout 2025, XBRL International has continued to strengthen our technical foundations through a series of targeted specification updates and practical guidance releases. In addition to thousands of hours spent on the OIM Taxonomy project (see above), on the specification side, the year saw the release of an updated XBRL 2.1 Conformance Suite, reinforcing interoperability and helping software developers […]

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CSRDEUOmnibus

EU Omnibus deal softens CSRD rollback, but still shrinks the field

By Editor on December 14, 2025

The European Parliament Legal Affairs Committee and the Council have now struck a provisional Omnibus I deal that again rewrites the scope of EU sustainability reporting and due diligence rules.

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ResearchSECUS

SEC moves on from Wall Street research settlement

By Editor on December 14, 2025

More than twenty years after Wall Street’s research scandals prompted strict controls on how analysts and bankers interacted, the regulatory landscape looks very different. Modern rulemaking, shifting business models and international pressures have steadily reshaped how equity research is produced and paid for.

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ESGGHGIFRS S2

ISSB trims and tunes IFRS S2 on financed emissions

By Editor on December 14, 2025

As climate disclosure starts to move from board slides to real reporting, the International Sustainability Standards Board has gone back to IFRS S2 with a scalpel. Yesterday it issued targeted amendments to the greenhouse gas emissions requirements, aiming to ease some early application headaches without unpicking the overall architecture.

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EmissionsESGGHGPCAF

PCAF stretches the net on financed emissions

By Editor on December 14, 2025

Financed and insurance linked emissions have long had a habit of slipping through the cracks, particularly in the more complex corners of the financial world. The Partnership for Carbon Accounting Financials (PCAF) is now tightening its guidance, substantial expansion of its Global Greenhouse Gas Accounting and Reporting Standard for the Financial Industry.

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Data AmplifiedEvent

Keep it simple, smart – and structured!

By Editor on December 14, 2025

The data landscape is being transformed by AI – but “the need for transparency and the need to be able to drill down into the data is not going to change,” says senior investment data expert Ben Macdonald, opening yesterday’s Data Amplified Virtual in conversation with XBRL International CEO John Turner.

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IASBInterest rateIRFS 9Risk

IASB sets out new risk mitigation accounting model for interest rate risk

By Editor on December 14, 2025

This week the International Accounting Standards Board (IASB) proposed a new Risk Mitigation Accounting model designed to better reflect how financial institutions manage interest rate risk across their portfolios. The proposals come as part of a consultation that aims to align accounting more closely with actual risk management practice.

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BRSRESGIndia

India’s evolving ESG rulebook comes into focus

By Editor on December 14, 2025

A recent SCC Online article by Arin Chatterjee takes stock of how environmental, social and governance expectations have been built into Indian corporate governance. Rather than relying on a single ESG statute, India is developing a hybrid regime that combines company law, securities regulation, market practice and an increasingly active judiciary.

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ESMAEURegulationSupervision

Centralise. Simplify…

By Editor on December 7, 2025

Yesterday Brussels fired the starting gun on a new phase of capital-markets integration across Europe. The Commission’s “market integration and supervision” package is explicitly aimed at enlarging Europe’s capital markets that are presently too small and fragmented to finance significant economic transitions at scale or to compete with the depth and liquidity of larger markets.

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EFRAGESRSHubKnowledge

EFRAG Knowledge Hub

By Editor on December 7, 2025

EFRAG launched its ESRS Knowledge Hub yesterday, a brand new integrated platform that brings together the essential building blocks for sustainability reporting under the European Sustainability Reporting Standards. We particularly like it because it provides a digital-first resource for issuers and users alike.

Latest News

2025: a year of steady progress on XBRL specifications and guidance.

EU Omnibus deal softens CSRD rollback, but still shrinks the field

SEC moves on from Wall Street research settlement

ISSB trims and tunes IFRS S2 on financed emissions

PCAF stretches the net on financed emissions

Keep it simple, smart – and structured!

IASB sets out new risk mitigation accounting model for interest rate risk

India’s evolving ESG rulebook comes into focus

Centralise. Simplify…

EFRAG Knowledge Hub

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