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Items tagged with "ESG"

Medical Ampoule Production Line at Modern Modern Pharmaceutical Factory. Glass Ampoules are being Filled. Medication Manufacturing Process.v

Introducing ESG and XBRL to enhance transparency in the pharmaceutical and biotechnology industries

The Korea Pharmaceutical and Bio-Pharmaceutical Manufacturers Association (KPBMA) held a seminar on accounting and tax issues this week, focusing on the role of ESG (Environmental, Social, and Governance) and XBRL in improving transparency.

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Why structured data is key to unlocking ESG insights. 

Why structured data is key to unlocking ESG insights

Marc Houllier, CTO of Corporatings, took the stage at Data Amplified to showcase how structured data, enabled by XBRL, can revolutionise sustainability reporting. Houllier highlighted the power of structured data under the European Sustainability Reporting Standards (ESRS), offering vivid examples of how it solves problems that neither AI nor humans can handle efficiently with unstructured […]

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Who’s on board? A guide to global sustainability standard adoption

Deloitte’s IFRS Global Office has recently published a comprehensive update on where countries around the world stand with adopting the ISSB’s new sustainability standards. Released on 8 November 2024, this overview breaks down, in an easy-to-follow table, the status of each jurisdiction’s adoption journey, including timelines, approaches, assurance requirements, and the types of entities affected […]

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Six big ideas from the integrated reporting and thinking conference

The IFRS Foundation’s 2024 Integrated Reporting and Thinking Conference, held recently in Milan, highlighted how integrated reporting is reshaping corporate transparency and governance, especially as companies implement new sustainability standards.

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ESMA sets strict 2024 priorities, with double materiality at the forefront

Last week the European Securities and Markets Authority (ESMA) rolled out its 2024 European Common Enforcement Priorities (ECEP) for corporate reporting. This year, the European Securities and Markets Authority (ESMA) is doubling down on “double materiality,” the idea that sustainability reporting should capture not only financial impacts but also broader social and environmental ones.

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ISSB finalises SASB standards taxonomy update, boosting climate and sustainability disclosures

This week, the International Sustainability Standards Board (ISSB) released its updates to the SASB Standards Taxonomy, integrating recent changes to address the evolving demands of climate and sustainability reporting.

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Canada advances mandatory climate disclosures and sustainable investment guidelines

The Government of Canada has continued its multi-year push toward ESG reporting by announcing mandatory climate-related financial disclosures for large, federally incorporated private companies.

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japan economy

XBRL disclosures reveal ESG trends and performance links in Japan

A recent working paper by the Asian Development Bank (ADB) investigates Environmental, Social, and Governance (ESG) materiality trends using XBRL data in Japan.

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Exploring Booleans and enumerations in new ESG taxonomies.

Exploring Booleans and enumerations in new ESG taxonomies

Creating digital reports often requires capturing information that goes beyond pure numbers. With financial and sustainability disclosures increasingly moving into structured digital formats, understanding how to convey narrative data clearly is becoming ever more important.

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IFRS foundation releases guide to support regulators in digital implementations

The IFRS Foundation has released a new guide aimed at helping regulators integrate the IFRS digital taxonomies into their digital filing systems. The guide  supports regulators in meeting the growing need for structured, machine-readable financial and sustainability data, offering greater transparency and comparability across borders.

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