As our regular readers will be acutely aware, this year has seen public consultations on three major sustainability reporting frameworks – all based on one important foundation.
The European Securities and Markets Authority (ESMA) has written to the European Commission (EC) with the results of its Call for Evidence on the market structure of environmental, social and governance (ESG) ratings providers in the EU.
We welcome the SEC’s proposal on climate-related disclosures, mandating Inline XBRL to create decision-useful data. Comparability with other emerging global standards is essential, to which end we offer a tentative proposal to ensure compatibility at the digital level.
The Swiss government is now consulting on a proposal to introduce mandatory climate disclosures. A comment letter from XBRL Switzerland seeks to clarify certain aspects of this Ordinance on Climate Reporting and to encourage a truly digital approach.
Workiva’s 2022 Global ESG Survey offers some interesting insights on the challenges and opportunities ahead for environmental, social and governance (ESG) reporting.
The Council of the European Union and the European Parliament have this week reached a provisional political agreement on the Corporate Sustainability Reporting Directive (CSRD), a crucial step towards passage of this law.
One of the more controversial aspects of the Securities and Exchange Commission (SEC) proposal on mandatory climate-related disclosures is the inclusion of ‘Scope 3’ emissions.
We were interested to read some recent perspectives from Ashley Alder, Chair of the International Organisation of Securities Commissions (IOSCO).
There is significant divergence in the environmental, social and governance (ESG) ratings provided to companies by different agencies, according to a study in the Review of Finance.
The IFRS Foundation Trustees have announced the appointment of four inaugural members of the International Sustainability Standards Board (ISSB), joining the Chair and Vice Chair.
Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.
By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy
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.
