The Sustainability Accounting Standards Board (SASB) has some interesting food for thought available on environmental, social and governance (ESG) disclosures, as it discusses the five practices most valued by investors.
“The bottom line about the double bottom line is that investors don’t have to make performance concessions to achieve sustainable outcomes. ESG data is an indicator of future performance potential and should be incorporated into the investment mosaic of all the different types of data that are used to predict performance.”
In another great opinion piece from our Board, Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute and Treasurer of the XBRL International Board of Directors, writes in Reporting Times on ‘The need for high-quality, globally comparable international sustainability standards.’
To us at XBRL International it’s clear that XBRL data enables better decision making and offers value to investors and users of all kinds. Supporting that assertion is a point-of-view post at XBRL US, in which Steven Huddart of the Smeal College of Business at Penn State University asks “Are XBRL data better at predicting […]
Why do developments in reporting, data and digitisation matter to investors – and why join us for the latest insights at Data Amplified?
This year the XBRL US Investor Forum includes two fantastic keynote speakers sure to provide important insights for anyone interested in the US investment and reporting landscape.
Register for the XBRL US Investor Forum on November 17-18, 2020! This online event features keynote speakers: Allison Herren Lee, Commissioner, U.S. Securities and Exchange Commission; and Wes Bricker, Vice Chair PwC, and Vice Chair, XBRL International Board of Directors.
Regulators today collect a wealth of information on companies to help keep capital markets safe, however, not all that data is relevant for the average investor. This summer the US Securities and Exchange Commission (SEC) has proposed an overhaul of disclosures aimed at shareholders, designed to make them more accessible and useful for retail investors.
The European Banking Authority (EBA) outlined its implementation plan for the new regulatory framework for investment firms, alongside a consultation on its first set of new regulatory requirements. The roadmap includes prudential requirements, reporting requirements and disclosures, and remuneration requirements. The EBA plans to implement a regulatory framework that is calibrated to the size and […]
This week the US Securities and Exchange Commission (SEC) held a (virtual) meeting of the Asset Management Advisory Committee. Amongst other topics, on the agenda were questions of private investments in relation to Environmental, Social and Governance (ESG) issues. SEC Chairman Jay Clayton introduced the committee by underlining why, for him, the current system of […]