At XBRL International we’re continuing work on OIM Taxonomy, a strategic initiative to modernise the taxonomy layer of the XBRL standard. The OIM will make XBRL simpler, easier to use and more powerful, while ensuring it is well suited to today’s data tools, including AI-driven analysis.
The European Financial Reporting Advisory Group (EFRAG) is making its sustainability standards easier to navigate, launching an interactive version of its draft Simplified European Sustainability Reporting Standards (ESRS) on its Knowledge Hub platform.
The European Banking Authority (EBA) has set out a new supervisory reporting framework for third-country bank branches operating in the EU, paving the way for a forthcoming XBRL taxonomy to support harmonised data collection across member states.
The Financial Reporting Council (FRC) has set out the direction of travel for the next phase of the UK’s digital reporting infrastructure, publishing a feedback statement on proposed technical changes to the UK and Irish Digital Reporting Taxonomy Suite.
The IFRS Foundation has published a new webcast offering an early look at IFRS 20 Regulatory Assets and Regulatory Liabilities, a Standard set to reshape how companies in rate-regulated sectors report the financial effects of those regulations.
What if you could instantly see how a company’s story has changed from one year to the next? The final installment in our blog series on large language models (LLMs) and narrative disclosures explores exactly that question, showing how LLMs can be combined with structured XBRL data to compare narrative disclosures across reporting periods.
XBRL US has submitted a comment letter to the Federal Energy Regulatory Commission (FERC) on proposed updates to the XBRL taxonomies used for regulatory filings covering various FERC forms. The updated taxonomies are expected to apply from first-quarter 2026 filings.
After months of debate, the European Union has formally signed off on its much-discussed ‘Omnibus I’ package, completing the legislative process to simplify corporate sustainability reporting and due diligence requirements.
The US Securities and Exchange Commission (SEC) has adopted amendments implementing the Holding Foreign Insiders Accountable Act, extending insider ownership reporting requirements to directors and officers of foreign private issuers listed in US markets.
South Korea joins the jurisdictions mapping out how global sustainability standards could enter national reporting rules.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
