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TNFD and EFRAG publish correspondence mapping, enhancing nature-related disclosures.
ESAs propose enhancements to SFDR Earlier this month the European Supervisory Authorities (EBA, EIOPA, and ESMA – collectively ESAs) published a joint Opinion on improving the Sustainable Finance Disclosure Regulation (SFDR). The European Supervisory Authorities changes are based on learnings
ISSB furthers sustainability disclosure harmonisation with focus on transition planning.
Netherlands mandates XBRL filings of annual accounts from 2025 for all private companies with the Chamber of Commerce, starting from the 2025 financial year.
XBRL Conversion of BRSR Report In today’s digital age, the financial reporting landscape has witnessed a significant shift towards more standardized and transparent formats. One such format is XBRL (eXtensible Business Reporting Language), which has gained popularity for its ability
Learn what is inline XBRL or iXBRL – A markup language used for financial reporting. Understanding iXBRL. Financial & Non-Financial Reporting.
ISSB plans to develop the digital taxonomy which will accompany the standard, and it should be available in the first half of 2023.
PRI on European sustainability reporting – CSRD UN Principles for Responsible Investment (PRI) has published a review and perspective on the current evolution of corporate sustainability reporting in the EU, and how it can best serve investors. As it discusses,
What needs to be done on data quality? FRC reviews the first mandatory ESEF year and suggests recommendations on actions and better practices.
India’s ICAI consults on ESG assurance standard SSAE 3000 The Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an exposure draft of its Standard on Sustainability Assurance Engagements (SSAE) 3000 (SSAE 3000) for