Items tagged with "Standards"

SASB XBRL Taxonomy now available for comment

The Sustainability Accounting Standards Board (SASB) has published its new SASB XBRL Taxonomy, now out for public comment. We encourage all with an interest in XBRL and the future of Environmental, Social, and Governance (ESG) reporting to submit feedback by 3 May 2021.

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IOSCO sees “urgent need” for sustainability standards

The International Organization of Securities Commissions (IOSCO) has made a forceful statement in support of global sustainability reporting standards and collaboration.

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Bank of England to transform data collection

The Bank of England has unveiled its plans for renewing the way that it collects data. In ‘Transforming Data Collection from the UK Financial Sector: A Plan for 2021 and beyond,’ it sets out a decade-long effort to transform its ability to gather and make available high-quality, timely data.

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What’s all this about the OIM?

We’ve been talking about the Open Information Model (OIM) in recent issues, with the release of a Candidate Recommendation set of specifications, moving inexorably towards final Recommendation status – and it will definitely be a big topic of conversation at our Data Amplified Virtual event.

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US setting course for collaboration on ESG disclosure?

Will the US be part of emerging consistent global sustainability standards? Remarks by John Coates, recently named acting director of the Division of Corporation Finance at the Securities and Exchange Commission (SEC), suggests that the answer might be yes, with the agency ready to play a leading role in the development of the new Sustainability Standards Board […]

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Standardisation needed! XBRL US comments on Treasury Do Not Pay Initiative

XBRL US has written to the US Office of Management and Budget (OMB) on its proposal to add a further 12 databases to the Treasury’s Do Not Pay (DNP) web portal.

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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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