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Digital Sustainability Disclosures

Digital Sustainability Disclosures are on their way right around the world. That was the overriding message at our Data Amplified Virtual event on Wednesday.

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Digital Sustainability Disclosures

Securities regulators and policy makers right around the world are pushing towards new mandatory ESG (or sustainability disclosures) for companies in markets large and small. The majority firmly intend that these new broader kinds of corporate reports will be digital.

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Digital Sustainability Disclosures

For the last year we’ve been working with the main sustainability standards setters in an intensive dialogue on sustainability disclosures using XBRL — in particular Inline XBRL. In working through different aspects of the technical needs surrounding these disclosures we’ve developed sample disclosures, sample taxonomies and sample analytics. Key aspects of this work are now […]

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Comprehensive EU Sustainability Disclosure Laws Finalised

Four years since the process to replace the Non-Financial Reporting Directive (NFRD) began, last week the Council of the European Union and the European Parliament voted by a landslide (525 votes in favour) to adopt the Corporate Sustainability Reporting Directive (CSRD) into EU law.

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ISSB announces support for emerging economies to use sustainability standards

Emmanuel Faber, Chair of the International Sustainability Standards Board (ISSB), took to the COP27 stage last week to unveil the ISSB Partnership Framework, designed to boost the ability of smaller entities and emerging economy stakeholders to use the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards.

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ISSB confirms Scope 3 emissions and other aspects of sustainability disclosures

The International Sustainability Standards Board (ISSB) made a number of key decisions at its October meeting, confirming and clarifying aspects of its proposed sustainability-related disclosure standards.

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PRI on European sustainability reporting

UN Principles for Responsible Investment (PRI) has published a review and perspective on the current evolution of corporate sustainability reporting in the EU, and how it can best serve investors.

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FRC responds on ISSB sustainability reporting taxonomy

The International Sustainability Standards Board (ISSB) continues seeking feedback on the IFRS Sustainability Disclosure Taxonomy, with comments due by 30 September 2022, and we urge the XBRL community to engage on the taxonomy’s future development.

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Proof-of-concept European sustainability taxonomy available

In case you missed it, the European Financial Reporting Advisory Group (EFRAG) has released a proof-of-concept XBRL Taxonomy in support of the European Sustainability Reporting Standards (ESRSs).

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India gears up for digital sustainability reporting

India is once again in the vanguard of digital reporting, as its principal stock exchanges enable XBRL filing of the new Business Responsibility and Sustainability Report (BRSR) via online portals.

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