Down under can’t dodge digital much longer!
Australian and New Zealand securities regulators have been slow to embrace digital reporting, but the excuses are wearing thin.
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EDGAR Next is now mandatory for all filers
For years, the US Securities and Exchange Commission (SEC) has been upgrading its approach to corporate disclosure, moving from static forms to structured data and now to modernised systems for filer access.
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California posts draft climate risk checklist for business.
The California Air Resources Board (CARB) has unveiled a draft checklist to steer companies through new climate risk disclosure obligations.
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As simple as possible, but not simpler: ECB pushes to streamline supervision
The European Central Bank (ECB) has set out its plans to simplify banking supervision without compromising resilience.
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ESMA Updates ESEF with 2025 IFRS Taxonomy: Critical Changes for Early IFRS 18 Adopters
ESMA has finalised amendments to the European Single Electronic Format (ESEF) incorporating the 2025 IFRS taxonomy, creating a crucial two-track system for companies based on their IFRS 18 adoption timeline.
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XBRL US urges California to go structured on climate reporting
XBRL US has called on the California Air Resources Board (CARB) to adopt structured, digital reporting for climate disclosures under Senate Bills 253 and 261.
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EBA hits pause on some ESG disclosures
The European Banking Authority (EBA) has issued a no-action letter telling supervisors not to prioritise enforcement of several ESG Pillar 3 templates, or at least until the new rules settle.
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Still using a paper map while everyone else has GPS?
We note, once again, that the EU’s regulatory framework for digital financial reporting reveals a fundamental misalignment between modern data-driven needs and the antiquated publication methods that the EU requires.
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Structured power: AI backs XBRL for energy data
Following their recent experiment with Johnson & Johnson’s financials, XBRL US has taken their AI testing into the energy sector, asking whether structured data improves how large language models handle public utility filings.
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Guidance for companies disclosing climate related financial impacts
The IFRS Foundation has published new educational material to guide companies in using the International Sustainability Standards Board (ISSB) Standards for reporting the anticipated financial effects of sustainability-related risks and opportunities.
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