Crossing the finishing line of a standards-drafting marathon, the European Financial Reporting Advisory Group (EFRAG) has published its final working paper on sustainability reporting standards.
“The objective of the new ESAP legislative project is to create a common source of public and freely available financial and sustainability-related information of EU companies and investment products, regardless of where in the EU they are located or originated while enabling a better use and reuse of this information,” says European Securities and Markets Authority […]
On 7 March, the ESEF core taxonomy for 2021 was incorporated into EU law, making it possible to use in financial reporting.
The European Central Bank (ECB) highlights the need for immediate action in an updated assessment of progress made by European banks on disclosing climate and environmental risks.
We see the ongoing development of the European Single Access Point (ESAP) as excellent news. It will make it easy to access digital financial and sustainability data disclosures – and potentially other kinds of data too – from across the EU, via a single portal.
Filing season is well underway in what is the first year of the European Single Electronic Format (ESEF) mandate in many countries, obliging companies to report digitally using Inline XBRL.
The European Financial Reporting Advisory Group (EFRAG) has recently appointed the members of its new Sustainability Reporting Board.
On 28 February, the European Insurance and Occupational Pensions Authority (EIOPA) issued its latest taxonomy update.
The European Banking Authority (EBA) has published the first phase of version 3.2 of its reporting framework. It comes with a technical package to support implementation, including updated XBRL taxonomies, validation rules, and the Data Point Model (DPM).
How should we decide what activities count as ‘social’? It’s a question that’s perhaps even more difficult to measure – and agree upon – than environmental metrics.
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