The European Insurance and Occupational Pensions Authority (EIOPA) has launched two consultations relating to the activities of Institutions for Occupational Retirement Provisions (IORPs) – generally known as ‘Pension Schemes’.
The European Commission has adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD), to amend and replace the current Non-Financial Reporting Directive (NFRD).
The European Banking Authority (EBA) has published an erratum for the technical package on its reporting framework 3.0 phase 2.
Reporting standards tend to be hypothetical and without redress and enforcement consequences for misstatements.
With the EU’s Sustainable Finance Disclosure Regulation (SFDR) now in force since 10 March 2021, Workiva – XBRL software provider and XBRL International sustaining partner – have some valuable insights on SFDR, its implications for business, and the development of environmental, social and governance (ESG) reporting.
All 154 submissions to the European Commission consultation on the establishment of a European Single Access Point (ESAP) are now available to download, and we’re pleased to see a strong positive response in favour of using XBRL.
What do investors want to know about how their cash is contributing to environmental objectives, and how should that information be reported?
The latest Eurofiling event, themed ‘ESEF today, ESG tomorrow,’ shared experiences of the European Single Electronic Format (ESEF) and looked ahead to the future of reporting in Europe: digital, comparable and wide in scope.
Looking for an early take on what lessons have been learnt so far from the first reports using the European Single Electronic Format (ESEF)?
XBRL International has submitted its response to the European Commission consultation on the establishment of a European Single Access Point (ESAP) for all reporting data. We argue that ESAP should be the primary source of information disclosed to markets in Europe, driven by XBRL for maximum utility.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
