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Items tagged with "ESG"

Kuwait publishes ISSB-aligned guidance for ESG disclosure

The Boursa Kuwait has issued an updated ESG Disclosure Guide, sharpening expectations for listed companies during the country’s push towards more transparent, decision-useful sustainability reporting.

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New Zealand adopts ISSA 5000, strengthening sustainability assurance

New Zealand has taken a further step in strengthening trust in sustainability reporting, with the New Zealand Auditing and Assurance Standards Board adopting its local equivalent of ISSA 5000.

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XBRL US urges structured digital reporting in California climate rules

When regulators start designing new reporting regimes, there’s always a crucial question: will the data be digital and usable, or trapped in PDFs?

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EFRAG publishes conference report on draft simplified ESRS

The EFRAG has published a summary report capturing the key technical messages from its work on the draft Simplified European Sustainability Reporting Standards (ESRS), as submitted to the European Commission.

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Simplified ESRS need use, not another haircut

Hans Buysse, Chair of the European Federation of Financial Analysts Societies (EFFAS) makes a timely (and perhaps for some, uncomfortable) case for European sustainability reporting. After months of political and technical pressure, the simplified European Sustainability Reporting Standards were shaped to strike a balance between ambition and practicality, at a point where both have been in […]

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Hong Kong expands its green finance taxonomy

The Hong Kong Monetary Authority (HKMA) has published the next phase of its sustainable finance taxonomy, expanding the framework to include transition activities for high-emitting sectors.

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JBRC sets 2026 agenda, calls for smarter ESG data alignment

JBRC sets 2026 agenda, calls for smarter ESG data alignment

The Joint Bank Reporting Committee (JBRC) kicked off the year with the release of its 2026 Work Programme on 19 January, outlining a continued push for more streamlined, consistent reporting across Europe’s banking sector.

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When narrative disclosures become data

When narrative disclosures become data

This week, XBRL International’s Revathy Ramanan kicks off a new blog series exploring how Large Language Models (LLMs) can be used to analyse narrative disclosures in structured reports using XBRL data.

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A common rulebook for ESG stress testing

A common rulebook for ESG stress testing

In early January, the European Supervisory Authorities, the European Banking Authority (EBA), the European Insurance and Occupational Pensions Authority (EIOPA) and the European Securities and Markets Authority (ESMA), published joint guidelines on environmental, social and governance (ESG) stress testing for national banking and insurance supervisors.

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China moves closer to IFRS-aligned climate disclosures

In late December, the Chinese Ministry of Finance (MoF) quietly took a big step in the global climate reporting race, issuing Corporate Sustainability Disclosure Standard No. 1, Climate (Trial), a framework it says is generally aligned with IFRS S2 Climate-related Disclosures.

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