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Items tagged with "Disclosure"

Basel Committee revises disclosures on market risk and sovereign exposures

Recent announcements by the Basel Committee on Banking Supervision will be of note for those interested in disclosures within the Basel Framework for prudential regulation of banks.

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A “giant leap” in reporting: Getting to grips with prototype IFRS sustainability standards

At the same time as it announced the creation of the International Sustainability Standards Board (ISSB) at COP26, the International Financial Reporting Standards (IFRS) Foundation also published prototype climate and general sustainability disclosure requirements.

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High XBRL uptake in Jordan continues

The Amman Stock Exchange (ASE) announced this week that 97% out of 173 listed companies provided their reports for the third quarter as required, through ASE’s XBRL-based e-disclosure system.

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A Workiva view on what to look for in enhanced SEC climate disclosures

A new post from Workiva’s Steve Soter offers his take on forthcoming enhanced climate disclosure rules, expected from the US Securities and Exchange Commission (SEC).

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US government announces comprehensive strategy on climate change

On 14 October, the White House published ‘A Roadmap to Build a Climate-Resilient Economy’ for the US. It outlines both a climate risk accountability framework and, based on these guiding principles, a whole-of-government implementation strategy to address climate-related financial risk.

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TCFD releases status report on accelerating adoption, plus new guidance for net-zero transition

The Task Force on Climate-related Financial Disclosures (TCFD) has published its 2021 Status Report. It finds that disclosure in line with the TCFD’s recommendations has accelerated significantly, growing by 9% in 2019–20.

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Japan set to mandate climate disclosures from April 2022

Japan’s Financial Services Agency (FSA) is likely to require mandatory climate disclosures as early as April next year, covering carbon emissions as well as other climate-related risks.

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SEC proposes enhanced, structured disclosures on proxy votes

XBRL looks set to be deployed for reporting on funds stewardship in the US, facilitating access to information on how asset managers are voting at AGMs.

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IASB presents new approach to meeting investors’ information needs

For some time, the International Accounting Standards Board (IASB) has been developing and testing a pilot approach to develop disclosure requirements such that they better meet investors’ needs.

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Comparing executive remuneration disclosures worldwide

How does your country measure up when it comes to remuneration reporting? The Australian Accounting Standards Board (AASB) has published an interesting comparative review of executive remuneration disclosure requirements across nine jurisdictions, including Australia.

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