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Items tagged with "EU"

Block Tagging: Your Comments Needed!

The XBRL Standards Board has published a Working Group Note on the topic of “block tagging” in Inline XBRL reports. Block tagging is the practice of tagging text content in a report with Inline XBRL tags.

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EBA unveils implementation plan for data point model 2.0

At the start of June the European Banking Authority (EBA) announced its plan for implementing the Data Point Model (DPM) 2.0 as part of its Reporting Release 4.0 framework. This important initiative helps progress towards more integrated regulatory reporting, and is aimed at enhancing data granularity and improving data management practices.

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EFRAG finalises three ESRS implementation guidance documents

Last week EFRAG published the final versions of its first three ESRS Implementation Guidance (IG) documents: EFRAG IG 1 Materiality Assessment, EFRAG IG 2 Value Chain, and EFRAG IG 3 ESRS Datapoints.

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EFRAG releases new ESRS Q&A technical explanations

Last week EFRAG released 44 new technical explanations and a compilation of 68 explanations to assist stakeholders with implementing the European Sustainability Reporting Standards (ESRS). These explanations, available via the EFRAG ESRS Q&A Platform, address various stakeholder questions and offer practical support for the ESRS framework.

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ESA’s release DORA dry run materials

At the end of May, the European Supervisory Authorities – EBA, EIOPA, and ESMA – published templates, technical documents, and tools for a voluntary dry-run exercise to support the Digital Operational Resilience Act (DORA).

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EU finalises delay to sector specific sustainability standards

The European Parliament has taken the final, expected step in officially approving a directive to delay the implementation of sector-specific sustainability disclosure standards and reporting requirements for companies outside the EU under the Corporate Sustainability Reporting Directive (CSRD).

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Combatting Greenwashing: The EU’s Regulatory Drive

In today’s landscape of ubiquitous sustainability claims, the ability to differentiate between genuine efforts and deceptive practices is hard. Diving into the realm of EU regulations, Chartered Accountant Dee Moran explores the ongoing and upcoming initiatives aimed at tackling greenwashing head-on.

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ECB calls for integration in risk data aggregation and reporting

A recent blog by Elizabeth McCaul, Member of the Supervisory Board of the European Central Bank (ECB), highlighted the ECB’s focus on enhancing supervisory effectiveness in risk data aggregation and reporting (RDARR).

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EFRAG releases second set of ESRS technical explanations

EFRAG has published a second set (find the first set here) of technical explanations to assist stakeholders in implementing the European Sustainability Reporting Standards (ESRS).

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Navigating sustainability reporting: insights from BASF

In a recent interview with BASF, a leading chemical company in Europe, CDP explores the intricacies of preparing for the upcoming European Sustainability Reporting Standards (ESRS) and the associated challenges and opportunities for entities and stakeholders.

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