For anyone interested in the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures, there is substantial food for thought in recent remarks by Chair Gary Gensler.
The European Commission has issued a consultation on the functioning of the market for environmental, social and governance (ESG) ratings in Europe, and how credit rating agencies incorporate ESG risks in their creditworthiness assessment.
XBRL US has this week announced the publication of corporate sustainability data in Inline XBRL format by two companies: Moody’s Corporation and Etsy, Inc.
The Canadian government is the latest to announce mandatory climate reporting requirements.
In case you missed it, the EU Taxonomy is undergoing an important transformation.
We are still seeing lots of discussion and information on the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures.
The European Sustainable Investment Forum (Eurosif) and the UN Principles for Responsible Investment (PRI) have written to EU institutions calling for the inclusion of mandatory disclosures on company transition plans and net-zero commitments in the Corporate Sustainable Reporting Directive (CSRD).
The XBRL US ESG Working Group has published its final paper, on ‘Supporting ESG Data with Standards.’
The European Financial Reporting Advisory Group (EFRAG) has published its Due Process Procedures for Sustainability Standard-Setting.
“While the market continues to demand transparency, more than half of senior executives (57% of survey respondents) indicated that data availability (access) and data quality (accuracy/completeness) remain their greatest challenges with respect to environmental, social, and governance (ESG) data for disclosure,” says Deloitte.
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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.
