This week the International Sustainability Standards Board (ISSB) announced plans for harmonising the sustainability disclosure landscape during the IFRS Foundation Conference at London Climate Action Week.
Erik Gerding, Director of the Division of Corporation Finance at the US Securities and Exchange Commission (SEC), recently shared reflections on the SEC’s Disclosure Review Program.
Earlier this month the European Supervisory Authorities (EBA, EIOPA, and ESMA – collectively ESAs) published a joint Opinion on improving the Sustainable Finance Disclosure Regulation (SFDR).
On 20 June 2024, Erik Gerding, Director of the Division of Corporation Finance at the US Securities and Exchange Commission (SEC), issued a statement addressing the selective disclosure of information regarding material cybersecurity incidents.
On 19 June, the International Accounting Standards Board (IASB) unanimously agreed to finalise the revision of IFRS Practice Statement 1 Management Commentary.
The Taskforce on Nature-related Financial Disclosures (TNFD) and the European Financial Reporting Advisory Group (EFRAG) recently released a correspondence mapping of the European Sustainability Reporting Standards (ESRS) and TNFD’s recommended disclosures.
The 29th Eurofiling Conference, hosted by the Central Bank of Ireland in Dublin on 6 and 7 of June, provided a wealth of insights into the future of financial, sustainability, and regulatory reporting. Key presentations underscored the evolving landscape of data management and the critical role of trust, technology, and collaboration in this domain.
We are pleased to announce that the new Country Code and Currency Code taxonomies have been promoted to Recommendation status. These taxonomies provide lists of ISO codes for countries and currencies, simplifying the incorporation of standard codes in XBRL reports, as mandated in various regulatory filings.
On 14 June the European Financial Reporting Advisory Group (EFRAG) and the International Accounting Standards Board (IASB) released videos of two recent educational sessions on the new IFRS 18 Presentation and Disclosure in Financial Statements. These sessions detailed the main requirements of IFRS 18 and addressed practical challenges participants may face.
The Global Reporting Initiative (GRI) recently launched a public consultation for its new GRI Sustainability Taxonomy draft, open until 11 August. To delve deeper into this initiative, XBRL International recently spoke to Piers Horner, who led the development of the taxonomy:
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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.
