EFRAG has published a second set (find the first set here) of technical explanations to assist stakeholders in implementing the European Sustainability Reporting Standards (ESRS).
The OIM Formula specification was recently published at Candidate Recommendation status, along with a conformance test suite. OIM Formula is the first step in a modernisation programme for XBRL Formula.
The European Banking Authority (EBA) has launched a public consultation on draft Implementing Technical Standards (ITS) in support of updated Pillar 3 disclosures and supervisory reporting requirements for operational risk.
The European Banking Authority (EBA) has launched a public consultation on draft Regulatory Technical Standards (RTS) and Implementing Technical Standards (ITS) designed to clarify the composition of the new business indicator integral to the operational risk capital requirements calculation.
In the ongoing pursuit of globally comparable information for capital markets, the IFRS Foundation recently releases the Inaugural “Jurisdictional Guide for the adoption or other use of ISSB Standards (Preview)”.
The International Sustainability Standards Board (ISSB) has published Japanese and Korean translations of the initial two IFRS Sustainability Standards (IFRS S1 and IFRS 2).
The US Securities and Exchange Commission (SEC) is set to unveil its long-awaited new climate-related disclosure rule next Wednesday. The forthcoming rule, which aims to enhance and standardise climate-related disclosures, has generated significant attention and debate, particularly regarding the inclusion of Scope 3 emissions.
We are very happy to announce that the Corpratings has joined the ranks of certified XBRL software creators, with two newly certified report review and consumption products – PRISM and LENS.
In a recent interview with BASF, a leading chemical company in Europe, CDP explores the intricacies of preparing for the upcoming European Sustainability Reporting Standards (ESRS) and the associated challenges and opportunities for entities and stakeholders.
In an era in which sustainability is not just a choice but becoming a statutory obligation in much of the world, understanding the landscape is crucial for stakeholders throughout the business data ecosystem.
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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.
