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Items tagged with "Reporting"

GRI and SASB collaborate for Sustainability Reporting clarity

As repeat readers of this newsletter will know, sustainability reporting has long been troubled by a confusing proliferation of competing and complementary standards and frameworks that reduce usability and comparability.

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ESMA updates ESEF Guidance

This week the European Securities and Markets Authority (ESMA) published an update to the ESEF Reporting Manual.

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EFRAG tasked with proposing Non-financial Reporting Standards

The European Commission (EC) continued making headway on non-financial reporting this week with an announcement that the European Financial Reporting Advisory Group (EFRAG) is to develop recommendations for non-financial reporting standards.

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Digital Reporting in Australia: Time for change?

With the UK, US, Europe, Japan and many other jurisdictions mandating XBRL-based digital reporting, is it time for Australia’s accountants to push for similar steps there?

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Digital Health Data to supplant PDFs

The Covid-19 crisis has shown just how essential fast, easy, comprehensive access to health and safety data can be. Making sure that this data is in structured, digital format can help accelerate essential research – a lesson the FDA are putting into practice with their new strategy to modernise the submission of regulatory data and […]

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Standards for all creatures, great and small

Standardising and digitalising data doesn’t just make sense from a regulatory perspective; it also has inherent benefits for all sorts of industries and actors across the reporting supply chain.

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ESG Information: Mark up to reduce risk

An article by Romane Maguet and Thomas Verdin, of XBRL Europe, in Revue Banque this week calls for ESEF-style tagging to be extended to non-financial information.

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Accountancy Europe publishes findings from NFI Reporting Paper response

Non-financial (or environmental, social and governance – ESG) reporting is very much on the radar right now, especially in Europe. This week Accountancy Europe added to the debate with a number of new reports, including a follow up to their recent paper, Interconnected Standard Setting for Corporate Reporting. 

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Accountancy Europe calls for NFI Assurance

In recent months momentum for renewed NFI reporting has increased in Europe, with the European Commission (EC) conducting a review into the Non-Financial Reporting Directive (NFRD).

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FASB issues Covid-19 Q&A for US GAAP Taxonomy

Regulators the world over are concerned that public companies provide as much transparency as possible about the impact of the pandemic on their operations. For example ESMA, the SEC, Japan’s JFSA, Brazil’s CVM, and IOSCO itself have recently provided advisories in this area.

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