The European Commission has formally adopted the revised European Sustainability Reporting Standards (ESRS), together with a new voluntary sustainability reporting standard (VSME) for smaller companies outside the scope of the CSRD.
The European Banking Authority (EBA) has published a peer review of how national supervisors have overseen compliance with Pillar 3 bank disclosure requirements from June 2023 to June 2025, with the findings largely positive.
EFRAG has published the 2026 edition of its State of Play report, an evidence-based assessment of ESRS implementation drawing on 905 assured FY2025 sustainability statements, up from 656 in the inaugural edition, and evaluated against an expanded set of 18 questions that, for the first time, extend to governance disclosures.
As you are reading this, the XBRL Asia Round Table (XART) will be wrapping up in Sapporo, on the northern Japanese island of Hokkaido.
New Zealand’s External Reporting Board (XRB) is consulting on a draft climate reporting roadmap to replace the Aotearoa New Zealand Climate Standards (NZ CS) with a new standard, NZ IFRS S2 Climate-related Disclosures, adopting the ISSB’s IFRS S2 and climate-relevant portions of IFRS S1 as its basis.
The EBA has published a Discussion Paper exploring a proposal to simplify key performance indicators (KPIs) under the Taxonomy Disclosures Delegated Act (Article 8 of the Taxonomy Regulation).
As its contribution to the coordinated ESA consultations, EIOPA is consulting on changes to insurance corporate disclosures under the EU Taxonomy framework for environmentally sustainable activities.
If you’re a regulator implementing digital reporting for the first time – or even expanding your current framework – XBRL International’s new Regulatory Playbook is the practical, step-by-step guide you need.
Last month saw the milestone release of the Financial Data Transparency Act (FDTA) Joint Standards, outlining the requirements for data standards to promote interoperability of financial regulatory data across nine US agencies. XBRL US has released a statement offering its support and urging the use of the XBRL standard.
The IFRS Foundation has published an updated version of its guide on “Using the IFRS digital taxonomies: The Taxonomy architecture.”
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