When regulators start designing new reporting regimes, there’s always a crucial question: will the data be digital and usable, or trapped in PDFs?
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.
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 […]
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.
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.
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.
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.
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.
Philippine companies have been told, politely but firmly, that sustainability reporting is no longer a nice to have. In December, the Philippine Securities and Exchange Commission adopted Philippine Financial Reporting Standards (PFRS) S1 and PFRS S2 and approved Sustainability Reporting Guidelines, plus a phased roadmap for publicly listed companies and large non listed entities.
As climate disclosure starts to move from board slides to real reporting, the International Sustainability Standards Board has gone back to IFRS S2 with a scalpel. Yesterday it issued targeted amendments to the greenhouse gas emissions requirements, aiming to ease some early application headaches without unpicking the overall architecture.
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