We see the ongoing development of the European Single Access Point (ESAP) as excellent news. It will make it easy to access digital financial and sustainability data disclosures – and potentially other kinds of data too – from across the EU, via a single portal.
Filing season is well underway in what is the first year of the European Single Electronic Format (ESEF) mandate in many countries, obliging companies to report digitally using Inline XBRL.
The European Financial Reporting Advisory Group (EFRAG) has recently appointed the members of its new Sustainability Reporting Board.
On 28 February, the European Insurance and Occupational Pensions Authority (EIOPA) issued its latest taxonomy update.
The European Banking Authority (EBA) has published the first phase of version 3.2 of its reporting framework. It comes with a technical package to support implementation, including updated XBRL taxonomies, validation rules, and the Data Point Model (DPM).
How should we decide what activities count as ‘social’? It’s a question that’s perhaps even more difficult to measure – and agree upon – than environmental metrics.
As it continues in its standards-setting drive, the European Financial Reporting Advisory Group (EFRAG) has published a further batch of working papers providing draft sustainability reporting standards.
The Council of the European Union has agreed its general approach to the European Commission proposal for a Corporate Sustainability Reporting Directive (CSRD), updating the Non-Financial Reporting Directive (NFRD).
There’s a great deal going on in terms of sustainability reporting in the EU at the moment, making it a little tricky to keep track.
The European Commission has proposed a new Data Act addressing who can use and access data generated in the EU across all economic sectors.
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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.
