A recent working paper by the Asian Development Bank (ADB) investigates Environmental, Social, and Governance (ESG) materiality trends using XBRL data in Japan.
Creating digital reports often requires capturing information that goes beyond pure numbers. With financial and sustainability disclosures increasingly moving into structured digital formats, understanding how to convey narrative data clearly is becoming ever more important.
The IFRS Foundation has released a new guide aimed at helping regulators integrate the IFRS digital taxonomies into their digital filing systems. The guide supports regulators in meeting the growing need for structured, machine-readable financial and sustainability data, offering greater transparency and comparability across borders.
Last week Australia passed legislation that mandates climate-related financial disclosures for large entities.
California’s Climate Corporate Data Accountability Act (SB 253) is set to enhance climate-related financial reporting, and a recent roadmap from Carbon Accountable confirms that its 2026 implementation timeline is feasible.
EFRAG has launched a newly designed website as of 24 July, enhancing user experience and accessibility. This platform now offers streamlined navigation, making it easier for stakeholders to access essential resources and updates.
On 18 July, the Financial Stability Board (FSB) published a comprehensive report on nature-related financial risks, detailing supervisory and regulatory approaches. This report responds to a February 2024 request from the G20 Finance Ministers and Central Bank Governors to examine the implications of nature-related risks such as biodiversity loss and nature degradation.
The evolving landscape of climate-related regulations poses significant challenges and costs for companies. This was the focus of a recent discussion led by Marc Siegel, PwC Partner, during a virtual panel hosted by CFO Dive.
The International Federation of Accountants (IFAC) has released a new publication that provides insight into what accountants should expect from the future of sustainability reporting assurance – in which they will play a key role.
The International Finance Corporation (IFC), part of the World Bank Group, and the IFRS Foundation recently announced a strategic partnership to enhance standardised sustainability and climate reporting in emerging markets and developing economies.
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