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Items tagged with "Disclosure"

EBA publishes Pillar 3 and Supervisory Reporting ITSs

The European Banking Authority recently published its final draft Implementing Technical Standards (ITS) on Pillar 3 disclosures and supervisory reporting.

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Jordan Securities Commission mandates XBRL Disclosures

This week the Jordan Securities Commission (JSC) published draft details of their XBRL disclosure project, calling for feedback and comment from relevant stakeholders. The Foundations Project obliges entities and agencies subject to the JSC’s control to solely disclose information in XBRL format via a new online system. Designed to keep pace with international regulatory standards […]

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Addressing Climate Risk Down Under

Adrian Orr, Governor of the Reserve Bank of New Zealand, underlined why the Bank believes mandatory disclosure of climate risk is essential for preserving financial stability at a recent virtual roundtable. Financial stability requires all relevant risks to be adequately identified and priced. Climate change presents a direct and material risk to financial stability – […]

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Proliferation of Frameworks risks ‘sustainability reporting fatigue’

A recent article in the Financial Times neatly pinpoints an underlying problem with sustainability reporting: the proliferation of frameworks that threaten to overwhelm investors and reporters. Companies are increasingly responding to investor demand for more environmental, social and governance (ESG) information, however, with so many competing frameworks – such as the GRI, SASB, TCFD and […]

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What’s Cooking? Disclosures reveal Pandemic’s impact on Restaurants

Calcbench recently published a three-part blog scouring restaurant sector disclosures to discover the data-based story of how much harm the pandemic has caused. Of course, we don’t necessarily need to dig into disclosures to ascertain that restaurant sales went off a cliff in March as lockdowns started to come into force across the US and […]

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TCFD translates Recommendations into Portuguese

As we underlined in a recent comment letter responding to Accountancy Europe’s proposals for non-financial standard setting, for reporting standards to be useful they should be global. So it’s welcome news that this week the Task Force on Climate-related Financial Disclosures (TCFD) have launched the Portuguese translation of its recommendations, designed to encourage a stronger […]

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The need for Contractual Obligations Tables amid Covid-19

Should the US Securities and Exchange Commission (SEC) do away with tables consisting of information that can be compiled elsewhere? This week CFA Institute’s Mohini Singh, ACA, outlines the CFA and Council of Institutional Investor’s arguments against some of the SEC’s proposed updates to Management Discussion and Analysis (MD&A). Their response highlights that although many of […]

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The Need for Contractual Obligations Tables Amid Covid 19

This is a guest post by Ms Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. CFA Institute and the Council of Institutional Investors responded to the Securities and Exchange Commission’s Proposed Rule: Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information. Many of the Commission’s proposals recommend the elimination of information that […]

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News Item

XBRL US supports XBRL for MD&A Filing

XBRL US has published a comment letter encouraging the US Securities and Exchange Commission (SEC) to include XBRL tagging in recent proposals to modernise Management’s Discussion and Analysis (MD&A) disclosures. Other parts of the world often call these disclosures “Management Commentary”. Earlier this year the SEC proposed a number of reforms to modernise, enhance and simplify […]

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Can financial disclosure accelerate Climate Action?

The MIT Science and Policy of Global Change Program recently brought a number of financial sector experts together to discuss best practices for mitigating climate risk through financial disclosure. A bit like the Covid-19 pandemic, scientists and economists are trying to work through different scenarios to try to understand the impact of different types of […]

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