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Items tagged with "Standards"

New unit definitions published to enable sustainability reporting

XBRL International has published an update to the Unit Type Registry, adding additional unit definitions to support the wide variety of disclosures required for sustainability reporting. In particular, the new units will enable reporting of energy usage and efficiency.

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IASB: Improved IFRS standard to capture rate-regulated companies’ performance

The International Accounting Standards Board (IASB) has published proposals for a new International Financial Reporting Standards (IFRS) standard that would give investors better information about financial performance of rate-regulated companies.

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Panel discussion: Standards to Manage Investment Risk

This is a guest post by Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute. At a recent XBRL US Investor Forum I spoke on a panel on ‘Standards to Manage Investment Risk’ with Mike Willis of the Securities and Exchange Commission (SEC) and the Council of Institutional Investors’ Jeff Mahoney, moderated by […]

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Candidate Recommendation release of OIM specifications

The XBRL Standards Board has approved a further Candidate Recommendation of the Open Information Model (OIM) suite of specifications. This latest release is expected to be the last prior to progressing to Proposed Recommendation status.

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IFRS Foundation: September roadmap to sustainability standard

The International Financial Reporting Standards (IFRS) Foundation Trustees have announced their intention to produce a definitive proposal for global sustainability standards, including a roadmap with timeline, by the end of September 2021 – and the compass may point straight to the establishment of an international Sustainability Standards Board (SSB) along similar lines to the International […]

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Better together: Sustainability Reporting Leaders launch shared Climate Standard

Five global organisations in sustainability and integrated reporting have together published a paper addressing standards for reporting on enterprise value, illustrated with a prototype climate-related financial disclosure.

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Computers are Dumb!

The International Financial Reporting Standards (IFRS) Foundation consultation on sustainability standards drew to a close recently, with almost 500 responses filed. Among them was XBRL International’s response on behalf of the wider XBRL community.

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Don’t miss SASB disclosures in iXBRL! 

Following the recent announcement that the Sustainability Accounting Standards Board (SASB) is converting its 77 standards into an XBRL taxonomy, XBRL US and SASB held a webinar this week to dive into the practicalities of digital sustainability reporting.

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ESMA supports International Sustainability Standards (and XBRL)

This week the European Securities and Markets Authority (ESMA) published a supportive response to the IFRS Foundation’s consultation on establishing a new Sustainability Standards Board (SSB).

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Special Delivery

The XBRL Standards Board has approved an initial Public Working Draft of the Report Packages specification, along with an update to the requirements document.

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