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EBA proposes to do the disclosure work for small banks

June 12, 2026

Here’s a compelling demonstration of what high-quality structured data makes possible. The European Banking Authority (EBA) has published a Discussion Paper proposing a simplified process for small and non-complex institutions (SNCIs) under its Pillar 3 Data Hub (P3DH) – one in which the EBA itself would calculate and publish Pillar 3 disclosures on behalf of […]

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IOSCO refreshes its guidance on secondary market disclosure

June 12, 2026

The International Organization of Securities Commissions (IOSCO) on 8 June published its final report setting out Recommendations for Secondary Market Disclosure, designed to help regulators review and update their frameworks for the ongoing disclosures companies make once their securities are admitted to trading.

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EFRAG restarts work on sustainability standard for non-EU groups

June 12, 2026

The European Financial Reporting Advisory Group (EFRAG) has resumed work on the European Sustainability Reporting Standard for Non-EU Groups (N-ESRS) – the standard that will apply to non-EU groups with significant EU activities under the Corporate Sustainability Reporting Directive (CSRD) framework.

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EFRAG reviews a pivotal year for European reporting

June 7, 2026

The European Financial Reporting Advisory Group (EFRAG) has published its 2025 Annual Review, offering a full run down of what could be described as a rollercoaster of a year in European corporate reporting.

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SEC cancels June EDGAR software release

June 7, 2026

The US Securities and Exchange Commission (SEC) has cancelled EDGAR software release 26.2, previously scheduled for 15 June 2026.

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New Taxonomy Packages specification out for review

June 7, 2026

The XBRL Standards Board has approved the publication of an initial Public Working Draft (PWD) of Taxonomy Packages 1.1. This new specification is an extension to the existing Taxonomy Packages 1.0, providing additional features including the documentation of dependencies on other taxonomies and support for the inclusion of xBRL-CSV entry points.

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Brazil steps back from mandatory sustainability reporting

June 7, 2026

Brazil’s securities regulator, the Comissão de Valores Mobiliários (CVM), has amended its regulation requiring public companies to provide annual ISSB-aligned sustainability disclosures, moving from a mandatory to a voluntary system. Mandatory reporting had been due to apply to 2026 data, with disclosures beginning next year.

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The data readiness bottleneck

June 7, 2026

A recent survey by PwC, drawing on interviews with 50 Chief Information Officers in Germany, offers a glimpse of where AI adoption is getting stuck: the data.

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IFRS Foundation Consults on Improvements to the Accounting Taxonomy

June 7, 2026

The IFRS Foundation is seeking comments on a proposed update to the IFRS Accounting Taxonomy 2025 that would rationalise how narrative elements are structured and labelled. The deadline for comment is 7 September 2026.

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Sustainability disclosure is more relevant than ever in a fragmenting world

June 7, 2026

Emmanuel Faber, chair of the International Sustainability Standards Board (ISSB), used a keynote address at the Frankfurt Sustainability Standards Conference on 29 May to make a confident case for sustainability disclosure standards, as the political winds around ESG continue to shift.

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