The Securities and Exchange Commission (SEC) has proposed a new rule proposal Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report, which would introduce XBRL for certain reports.
The US Securities and Exchange Commission (SEC) is looking for feedback on the time required for interactive data requirements.
The Australian Government Treasury published a consultation paper in December looking for input on the key considerations for the design and implementation of standardised, internationally aligned disclosure requirements for climate-related risk and opportunities.
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