From the News from the SEC's Office of Structured Disclosure

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Posted Monday, April 11, 2022

Digitized ESG Reports Demonstrate Value of Machine-readable Sustainability Data

Moody’s Corporation and Etsy, Inc. sustainability-related data published in Inline XBRL XBRL US announced today the publication of corporate sustainability data in machine-readable XBRL format for Moody’s Corporation, the parent company of Moody’s Investors Service and Moody’s Analytics, and Etsy, Inc., which operates two-sided online marketplaces that connect millions of passionate and creative buyers and […more]


News

Posted Wednesday, April 6, 2022

SEC Rule Proposal on Security-Based Swap Execution

The Securities and Exchange Commission (SEC) published a proposal, Rules Relating to Security-Based Swap Execution and Registration and Regulation of Security-Based Swap Execution Facilities. The Commission is proposing a new set of rules and forms for the registration and regulation of security-based swap execution facilities. If passed as written, the rule would require the preparation […more]


Posted Monday, April 4, 2022

March 2022 Newsletter

March, 2022 Environmental issues remain in the headlines! The SEC has published their long-awaited rule proposal on climate, Enhancement and Standardization of Climate-Related Disclosures, and conducted a special hearing to discuss and vote. The proposal, which passed by a vote of 3-1, establishes requirements for domestic and foreign registrants to disclose certain climate-related information in […more]


Research

Posted Friday, April 1, 2022

Supporting ESG Data with Standards

Executive Summary Data used for investment decisions, policy-setting and risk assessment should be made available in non-proprietary machine-readable formats. Current best practices for disclosures as machine-readable data have improved quality, reduced the cost of processing, and improved timeliness and usability of reported data. Prepared by: XBRL US ESG Working Group chaired by: Anna Kwok, Vice […more]


Posted Thursday, March 31, 2022

ISSB Announces Consultation on General Sustainability and Climate-related Standards

The International Sustainability Standards Board (ISSB) launched a consultation on its first two proposed standards. One sets out general sustainability-related disclosure requirements and the other specifies climate-related disclosure requirements. The two proposed standards are out for a consultation period ending July 29, 2022. The ISSB noted that it will review feedback in the second half of 2022 […more]


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