The Canadian Sustainability Standards Board (CSSB) has released its first-ever sustainability disclosure standards, CSDS 1 and CSDS 2, providing frameworks for general sustainability disclosures and climate-related financial reporting.
The Financial Accounting Standards Board (FASB) is seeking stakeholder input on its future standard-setting agenda.
On 13 December, the European Securities and Markets Authority (ESMA) published a consultation outlining its proposals to extend the European Single Electronic Format (ESEF) to sustainability reporting.
The push for globally harmonised sustainability reporting has gained traction in the past month as regulators in Pakistan, Malaysia, Qatar, the UK, and Hong Kong announce or propose the adoption of ISSB or ISSB-aligned standards.
The European Banking Authority (EBA) has released the final technical package for its 4.0 reporting framework, set to apply in the first half of 2025. This package introduces the new Data Point Model (DPM) semantic glossary and enhances reporting capabilities with the DPM 2.0 methodology.
The Financial Accounting Standards Board (FASB) has published the 2025 GAAP Financial Reporting Taxonomy (GRT), SEC Reporting Taxonomy (SRT), and GAAP Employee Benefit Plan Taxonomy (EBPT), alongside the 2025 DQC Rules Taxonomy (DQCRT) and GAAP Meta Model Relationships Taxonomy (MMT). Together, these are referred to as the “FASB Taxonomies.”
The European Securities Markets Authority (ESMA) released on Wednesday its 2024 taxonomy and conformance suite. This release incorporates the Calc 1.1 specification into the requirements by way of the IFRS 2024 taxonomy, adopts the IFRS 2024 taxonomy and makes some minor changes to business rules.
The Capital Markets Authority (CMA) of Kuwait has officially launched its mandatory Ifsah 2 XBRL Disclosure System as of 5 January 2025.
The California Air Resources Board (CARB) – the regulator responsible for protecting California’s public from the impact of air pollution and developing action on climate change – has issued a request for comment (RFC) to shape the implementation of two climate-related programmes.
The Chinese Ministry of Finance (MOF), in collaboration with multiple ministries and institutions, has released the ‘Sustainability Disclosure Standards for Business Enterprises – Basic Standard (Trial)’.
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