European Commission proposes Data Act
The European Commission has proposed a new Data Act addressing who can use and access data generated in the EU across all economic sectors.
Items tagged with "Europe"
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ESEF regulatory authorities and OAMs listed
With the Inline XBRL-based European Single Electronic Format (ESEF) now mandatory for financial reporting across the EU, Toppan Merrill has come up with a resource that many of us may wish to refer to.
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France’s AMF sets priorities for 2022
The Autorité des marchés financiers (AMF), France’s financial market regulator, recently announced its priorities for action for 2022. These gain particular import given that on 1 January France took over the presidency of the Council of the European Union for six months.
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ECB takes steps to standardise statistical reporting: design phase launched
The European Central Bank (ECB) is moving forward in its work on harmonising statistical reporting for euro-area banks.
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EIOPA broadens scope of LEI guidelines
The European Insurance and Occupational Pensions Authority (EIOPA) has published today its revised Guidelines on the Legal Entity Identifier (LEI).
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How green is your power?
Debate on sustainability reporting in Europe continues. On 31 December, the EU Council approved the EU Taxonomy Climate Delegated Act, part of the EU Action Plan on Sustainable Finance, enabling the regulation to take effect as of 1 January this year.
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EIOPA consults on detailed guidance on using climate change risk scenarios in ORSA
The European Insurance and Occupational Pension Authority (EIOPA) has launched a consultation on draft application guidance on carrying out assessments of climate change materiality and using climate change scenarios in the Own Risk and Solvency Assessment (ORSA).
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ESEF implementation begins in Europe, and ESAP promises easy data access
2021 has seen the initial implementation of the Inline XBRL-based European Single Electronic Format (ESEF) for financial reporting across Europe. This shared, machine-readable format aims to make European data consistent and comparable and offers potentially important insights.
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EU announces ESAP portal, to offer digital data from across Europe in one place
The EU has turned the page on a new chapter in corporate reporting, with the announcement of legislation to create the European Single Access Point (ESAP), providing a free single point of access to digital information on EU listed companies and investment products.
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Revised guidelines for ESEF audit
The Committee of European Auditing Oversight Bodies (CEAOB) has published revised guidelines on auditors’ involvement on financial statements in European Single Electronic Format (ESEF).
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