South Korea’s Financial Supervisory Service (FSS) has announced a major expansion of its English-language electronic disclosure system (DART) to improve accessibility for foreign investors.
At the XI Encuentro Contable & Tributario on 29 January, Colombia’s Superintendence of Companies (Supersociedades) announced a major shift in financial reporting: STORM is out, and XBRL is in. Soon, all corporate reports – both financial and non-financial – will need to be filed in XBRL format, bringing Colombia in line with international best practices.
As anticipated, the Securities and Exchange Commission (SEC) took steps to pause its climate disclosure rule, originally adopted in March 2024.
The idea that AI doesn’t need XBRL is a bit like saying that a self-driving car doesn’t need roads. It just doesn’t make sense. Yet with the European Commission’s Omnibus proposals sparking debate over regulatory simplifications, there are suggestions that companies don’t need to digitise their reports — perhaps AI can extract financial and sustainability […]
The European Insurance and Occupational Pensions Authority (EIOPA) has launched a public consultation on updated market share guidelines under Solvency II. These guidelines help determine which insurance and reinsurance firms qualify for limited reporting requirements, reducing their regulatory burden.
The International Financial Reporting Standards (IFRS) Foundation is hosted the seventh episode of its ‘Perspectives on Sustainability Disclosure’ webinar series yesterday. This session focussed on how businesses can prepare greenhouse gas (GHG) emissions disclosures under IFRS S2 Climate-related Disclosures, aligning with the Greenhouse Gas Protocol (GHGP).
The European Banking Authority (EBA) has updated its existing ICT and security risk management guidelines in the light of the Digital Operational Resilience Act (DORA), which took effect last month on 17 January. These changes aim to simplify requirements, eliminate duplication, and provide greater legal clarity for financial institutions.
Brussels is deep in a complex “omnibus” policy discussion around the shape, scope and size of sustainability reporting requirements. Regardless of the outcome, here at XBRL International, it is our view that for EU markets to remain relevant and competitive, the EU needs to fully embrace digital reporting.
The European Insurance and Occupational Pensions Authority (EIOPA) has released its January 2025 Insurance Risk Dashboard, providing a snapshot of the key risks and vulnerabilities in the European insurance sector.
XBRL US has submitted comments to the Canadian Securities Administrators (CSA), advocating for the adoption of open, non-proprietary data standards in Canada’s proposed modernisation of investment fund disclosure rules.
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