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Items tagged with "Reporting"

Where should IASB go next? Consultation open on five-year plan

The International Accounting Standards Board (IASB) is seeking feedback on its priorities for the next five years – marking the third time it has consulted the public to create its work plan.

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SFDR and meaningful ESG disclosure: thoughts from Workiva

With the EU’s Sustainable Finance Disclosure Regulation (SFDR) now in force since 10 March 2021, Workiva – XBRL software provider and XBRL International sustaining partner – have some valuable insights on SFDR, its implications for business, and the development of environmental, social and governance (ESG) reporting.

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DTCC proposes plan to harmonise derivatives trade reporting

The Depository Trust & Clearing Corporation (DTCC) has outlined a new three-pronged plan for greater global data harmonisation in derivatives trade reporting requirements. It aims to bring greater transparency and better monitoring of systemic risk to the over-the-counter (OTC) derivatives market, reflecting goals envisioned by the G20.

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FERC taxonomy update and extended deadlines

The US Federal Energy Regulatory Commission (FERC) is continuing its trailblazing transition to XBRL-based reporting for energy utilities. It has announced that on 15 April 2021 the XBRL taxonomies, validation rules, and rendering files needed for the rollout will be updated to Release 1.5, and will be available in its Yeti viewer.

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Mandatory sustainability reporting for India

Following a 2020 consultation, the Securities and Exchange Board of India (SEBI) has decided to introduce new environmental, social, and governance (ESG) reporting requirements.

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UK seeks views on mandatory climate disclosures

The UK’s Department for Business, Energy & Industrial Strategy (BEIS) has published a consultation on mandatory disclosures in line with the recommendations of the Task Force on Climate-related Financial Disclosure (TCFD).

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Greater granularity for Australian pensions data: phase one complete

The Australian Prudential Regulation Authority (APRA) has released a response paper and final reporting standards for Phase 1 of its multi-year Superannuation Data Transformation (SDT), superannuation being Australia’s term for compulsory employee pensions.

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UK government proposes major reporting, audit and governance overhaul

The UK’s Department for Business, Energy & Industrial Strategy (BEIS) has published its long-awaited white paper on wide-ranging reforms to the country’s corporate reporting, audit and governance regime, and launched a consultation on the proposals.

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Europe goes electronic: ESEF today, ESG tomorrow?

The latest Eurofiling event, themed ‘ESEF today, ESG tomorrow,’ shared experiences of the European Single Electronic Format (ESEF) and looked ahead to the future of reporting in Europe: digital, comparable and wide in scope.

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PwC reflections on early ESEF filings

Looking for an early take on what lessons have been learnt so far from the first reports using the European Single Electronic Format (ESEF)?

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