The Corporate Sustainability Reporting Directive (CSRD) is relevant to reporters beyond Europe, as it also requires large non-EU groups with significant EU business to report on their sustainability impacts.
The European Financial Reporting Advisory Group (EFRAG) has resumed work on the European Sustainability Reporting Standard for Non-EU Groups (N-ESRS) – the standard that will apply to non-EU groups with significant EU activities under the Corporate Sustainability Reporting Directive (CSRD) framework.
The European Commission’s Omnibus I package, agreed by EU co-legislators on 9 December 2025, has substantially reshaped the scope and content of the Corporate Sustainability Reporting Directive.
The Swiss Federal Council has issued proposals for new sustainability reporting and due diligence requirements, closely aligned with the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD).
After months of debate, the European Union has formally signed off on its much-discussed ‘Omnibus I’ package, completing the legislative process to simplify corporate sustainability reporting and due diligence requirements.
In 2025, artificial intelligence became a key topic in financial reporting – but if we want trustworthy results, we need trustworthy inputs. A run of commentary and explainers made the case that structured digital reporting is not an “extra” for AI; it’s the enabling infrastructure.
The European Parliament Legal Affairs Committee and the Council have now struck a provisional Omnibus I deal that again rewrites the scope of EU sustainability reporting and due diligence rules.
On Monday, our CEO John Turner presented in a panel presided over by XBRL International Vice Chair Mardi McBrien at the Corporate Disclosures 2025 conference. While the Omnibus negotiations continue, it is clear that companies reporting under CSRD will need to provide digital disclosures in due course.
The European Parliament has voted to significantly narrow the scope of the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD).
Earlier this week the “quick fix” to the European Sustainability Reporting Standards (ESRS) was published in the Official Journal of the European Union, formally enshrining temporary relief measures for early reporters. Adopted by the European Commission in July, the Delegated Act entered into force yesterday (13 November), and applies to financial years from 1 January […]
Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.
By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy
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.
