The UK government recently published a policy paper thinking through its digitalisation and data strategy and outlining its next steps to improve in this area.
The Project on Government Oversight (POGO) has addressed the importance of machine-readable disclosures as part of its series of 13 recommendations to increase US government accountability.
This week the European Supervisory Authorities (ESAs) held a technical discussion on the upcoming Digital Operational Resilience Act (DORA). DORA aims to harmonise digital operational resilience requirements across the EU, and will enter into force on 16 January 2023, applicable from 17 January 2025.
The Canadian Federation of Independent Business (CFIB) has recommended that the Ontario government improve accessibility of regulatory documents by publishing them in a machine-readable format.
Credit consortia in Italy are now able to grant subsidised loans to SMEs in all economic sectors – with the subsidised credit coming with an XBRL filing obligation.
The EU’s three European Supervisory Authorities (ESAs) published positive statements supporting the current draft of the European Sustainability Reporting Standards (ESRS) this week.
The US Financial Accounting Foundation (FAF) recently announced that the free viewer for the online version of its standards will be getting an upgrade to improve access for stakeholders.
The UK’s Financial Reporting Council (FRC), which published its first Statement of Intent on Environmental, Social and Governance (ESG) in 2021, has updated its earlier statement setting out the areas that remain challenging in ESG reporting.
While the general direction of most major jurisdictions is towards improving, increasing, and mandating sustainability reporting, not everyone agrees that more needs to be done to support environmental, social and governance (ESG) disclosure.
In June last year the Value Reporting Foundation (VRF) – home to the SASB Standards and the Integrated Reporting Framework – were folded into the International Sustainability Standards Board (ISSB), under the auspices of the IFRS Foundation. So, what’s been happening to the SASB standards since then?
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