The European Central Bank (ECB) is moving forward in its work on harmonising statistical reporting for euro-area banks.
The European Insurance and Occupational Pensions Authority (EIOPA) has published today its revised Guidelines on the Legal Entity Identifier (LEI).
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.
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).
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.
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.
The Committee of European Auditing Oversight Bodies (CEAOB) has published revised guidelines on auditors’ involvement on financial statements in European Single Electronic Format (ESEF).
We were very interested this week to read remarks on environmental, social and governance (ESG) reporting from Verena Ross, in her first public speech since taking office as Chair of the European Securities and Markets Authority (ESMA).
The European Financial Reporting Advisory Group (EFRAG) is creating a new sustainability reporting pillar within its governance structure, alongside its existing financial reporting pillar, and as part of this process is therefore seeking new EFRAG Member Organisations.
Did you catch the 29th XBRL Europe Digital Week? Held on 22–24 November, it focussed on the European Single Electronic Format (ESEF).
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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.
