The Taskforce on Nature-related Financial Disclosures (TNFD) recently announced that 320 organisations from over 46 countries have pledged to initiate nature-related disclosures based on TNFD Recommendations, which were released in September last year.
Aiming to bolster investor protections in Special Purpose Acquisition Companies (SPACs), the Securities and Exchange Commission (SEC) has announced the adoption of the final rule for SPACs, Shell Companies, and Projections. The rule mandates Inline XBRL tagging for information in Subpart 1600 of Regulation S-K.
The European Financial Reporting Advisory Group (EFRAG) has launched a public consultation on two Exposure Drafts concerning sustainability reporting standards for Listed SMEs. Before you ask, “What’s a Listed SME?”, well… it’s complicated.
The European Banking Authority (EBA) has published for comment draft guidelines for the management of Environmental, Social, and Governance (ESG) risks.
The European Banking Authority (EBA) has released a consultation paper seeking feedback on proposed amendments to the data collection framework for the benchmarking exercise in 2025.
The Financial Accounting Standards Board (FASB) has released two proposed Taxonomy Implementation Guides based on the 2024 GAAP Financial Reporting Taxonomy. Pending Securities and Exchange Commission (SEC) acceptance, the 2024 Taxonomy was made available in December 2023.
A couple of weeks ago we commented unfavourably on the use of PDF versions of SEC filings as inputs to Large Language Models (LLMs). We are much more interested in how these tools can be leveraged to examine structured data.
Following a consultation last year, the Australian Government Treasury has introduced draft legislation mandating comprehensive climate-related reporting and assurance for large and medium-sized companies. The legislation is aligned with the International Sustainability Standards Board (ISSB) standards.
The European Banking Authority (EBA) has announced substantial amendments to the reporting requirements for market risk, largely in recognition of the EU’s Fundamental Review of the Trading Book (FRTB). The updates are designed to align reporting standards with evolving market dynamics and regulatory frameworks.
Don’t miss PwC’s latest podcast, where our very own John Turner, CEO of XBRL International, delves into the evolving landscape of sustainability reporting and the pivotal role of XBRL.
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