PwC reflections on early ESEF filings
Looking for an early take on what lessons have been learnt so far from the first reports using the European Single Electronic Format (ESEF)?
Looking for an early take on what lessons have been learnt so far from the first reports using the European Single Electronic Format (ESEF)?
Testing opportunities are a win all round says John Truzzolino, Chair of the XBRL US Regulatory Modernization Working Group and Director of Donnelley Financial Services (DFIN), in his point-of-view piece ‘SEC BETA EDGAR Helps Vendors and Issuers.’
XBRL International has submitted its response to the European Commission consultation on the establishment of a European Single Access Point (ESAP) for all reporting data. We argue that ESAP should be the primary source of information disclosed to markets in Europe, driven by XBRL for maximum utility.
Finance leaders are facing new demands for environmental, social and governance (ESG) disclosure, but why should finance departments be responsible for ESG data at all? Wes Bricker has insights in his piece in FEI Daily, ‘Finance Leaders Own ESG Reporting. Here’s Why That’s A Good Thing.’
The European Banking Authority (EBA) has published phase 2 of its reporting framework v3.0.
Continuing its recent focus on climate, the US Securities and Exchange Commission (SEC) is seeking comments from the public on its climate change disclosure rules and related guidance, and whether and how they should be modified.
The Tipping Point Fund on Impact Investing has awarded a combined US$500,000 in Grants to the International Integrated Reported Council (IIRC) and the Sustainability Accounting Standards Board (SASB). It is intended to support efforts to develop a global framework for impact reporting and sustainability disclosure.
The Global Legal Entity Identifier Foundation (GLEIF) has launched a new stakeholder group to drive the use of Legal Entity Identifiers (LEIs) within digital certificates.
The European Banking Authority has published a revised list of validation rules included in its Implementing Technical Standards (ITS) on supervisory reporting.
The Tokyo Stock Exchange (TSE) has launched a new web portal, JPX English Disclosure GATE, to promote better English disclosure from listed companies and increase investment opportunities for overseas investors.