The Federal Accounting Standards Advisory Board (FASAB ) has proposed new standards for Management’s Discussion and Analysis (MD&A) in federal financial reports.
The European Banking Authority (EBA) has set its Environmental, Social, and Governance (ESG) Pillar 3 disclosure rules in motion. A recent article from Wolters Kluwer takes a deep dive into the latest requirements.
Sue Lloyd, Vice-Chair of the ISSB, recently gave an overview of developments in sustainability reporting. Looking to the future, she acknowledged the importance of digital reporting in interoperability.
The XBRL Standards Board has approved a further Proposed Recommendation for the XBRL Report Packages 1.0 specification, incorporating improvements fed back by the XBRL community.
The European Financial Reporting Advisory Group (EFRAG) and the Global Reporting Initiative (GRI) have issued a statement confirming a high level of interoperability between their respective sustainability reporting standards.
The US Financial Accounting Standards Board (FASB) has published its proposed 2024 DQC Rules Taxonomy (DQCRT), with accompanying release notes.
How many decisions do you make in a day? Hundreds? Maybe thousands? Of course, it all depends what you mean by a decision, and estimates vary between 27 and 35,000… But one thing is clear: humans are decision makers. And that means humans need data.
The European Securities and Markets Authority (ESMA) has this week issued its annual revisions to the ESEF Reporting Manual.
A discussion is now available to watch between Linda Mezon-Hutter, Vice-Chair of the International Accounting Standards Board (IASB) and Sue Lloyd, Vice-Chair of the International Sustainability Standards Board (ISSB).
The International Federation of Accountants (IFAC) has set out a strong position in the ongoing sustainability debate, calling for an integrated global approach to reporting.
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