For years, the US Securities and Exchange Commission (SEC) has been upgrading its approach to corporate disclosure, moving from static forms to structured data and now to modernised systems for filer access.
The California Air Resources Board (CARB) has unveiled a draft checklist to steer companies through new climate risk disclosure obligations.
The European Central Bank (ECB) has set out its plans to simplify banking supervision without compromising resilience.
ESMA has finalised amendments to the European Single Electronic Format (ESEF) incorporating the 2025 IFRS taxonomy, creating a crucial two-track system for companies based on their IFRS 18 adoption timeline.
XBRL US has called on the California Air Resources Board (CARB) to adopt structured, digital reporting for climate disclosures under Senate Bills 253 and 261.
The European Banking Authority (EBA) has issued a no-action letter telling supervisors not to prioritise enforcement of several ESG Pillar 3 templates, or at least until the new rules settle.
We note, once again, that the EU’s regulatory framework for digital financial reporting reveals a fundamental misalignment between modern data-driven needs and the antiquated publication methods that the EU requires.
Following their recent experiment with Johnson & Johnson’s financials, XBRL US has taken their AI testing into the energy sector, asking whether structured data improves how large language models handle public utility filings.
The IFRS Foundation has published new educational material to guide companies in using the International Sustainability Standards Board (ISSB) Standards for reporting the anticipated financial effects of sustainability-related risks and opportunities.
Singapore has pushed back several climate reporting deadlines, giving listed and large non-listed companies more time to build the systems needed for International Sustainability Standards Board (ISSB)-based disclosures.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
