For the last year we’ve been working with the main sustainability standards setters in an intensive dialogue on sustainability disclosures using XBRL — in particular Inline XBRL. In working through different aspects of the technical needs surrounding these disclosures we’ve developed sample disclosures, sample taxonomies and sample analytics. Key aspects of this work are now […]
This week the European Financial Reporting Advisory Group (EFRAG) reached a major milestone, releasing the first set of (almost) final draft European Sustainability Reporting Standards (ESRSs). Their publication follows a public consultation this summer.
The European Financial Reporting Advisory Group (EFRAG) made several appointments to its governance structure this week, completing both the Financial Reporting Board (FRB) with the appointment of Wolf Klinz as chair, and the Sustainability Reporting Board (SRB) with Patrick de Cambourg appointed as chair.
A recent report by the International Federation of Accountants (IFAC) found inconsistency and incomparability in existing climate-related reporting. The report’s conclusions strongly support the global movement towards improved climate-related disclosure.
Securities and Exchange Board of India (SEBI) Chairperson Madhabi Puri Buch addressed XBRL Asia Round Table in Mumbai, describing the Indian securities regulator’s approach to transparency as disclosure driven, but with the needs of users firmly in mind.
At the XBRL Asia Round Table yesterday in Mumbai we were able to share some initial work on the new Business Responsibility and Sustainability Reporting mandate that SEBI (the Securities and Exchange Board of India) is introducing next year.
During a busy week at COP27 the International Sustainability Standards Board (ISSB) and CDP (formerly the Carbon Disclosure Project) announced that CDP will incorporate the ISSB’s Climate-related Disclosures Standard (IFRS S2) into its global environmental disclosure questionnaires.
In another step forward for sustainability reporting at COP27, the Climate Data Steering Committee (CDSC) announced their final recommendations for the Net-Zero Data Public Utility (NZDPU or Utility). The accompanying white paper lays out the key challenges ahead and highlights the foundational data that will be required for a successful launch.
Four years since the process to replace the Non-Financial Reporting Directive (NFRD) began, last week the Council of the European Union and the European Parliament voted by a landslide (525 votes in favour) to adopt the Corporate Sustainability Reporting Directive (CSRD) into EU law.
Emmanuel Faber, Chair of the International Sustainability Standards Board (ISSB), took to the COP27 stage last week to unveil the ISSB Partnership Framework, designed to boost the ability of smaller entities and emerging economy stakeholders to use the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards.
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