On 7 March, the ESEF core taxonomy for 2021 was incorporated into EU law, making it possible to use in financial reporting.
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.
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.
The European Commission has proposed a new Data Act addressing who can use and access data generated in the EU across all economic sectors.
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.
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.
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).