The Securities and Exchange Commission (SEC) announced a rule proposal on Registration for Index-Linked Annuities; Amendments to Form N-4 for Index-Linked and Variable Annuities to provide a tailored form to register offerings of registered index-linked annuities (RILA). The proposal would amend Form N-4 which is currently used by most variable annuity accounts, to require isuers […more]
XBRL US submitted feedback expressing our broad support for the proposed IFRS Sustainability Disclosure Taxonomy. Read the XBRL US letter: XBRL US Comment on IFRS Sustainability Disclosure Taxonomy
International investors with global portfolios are increasingly calling for reliable, consistently reported data from companies on climate and other ESG matters. Regulators and standard setters are turning to XBRL as the appropriate data standard to render ESG data fully machine-readable and searchable. Attend this 60-minute session to learn about the benefits of ESG digitization and […more]
XBRL US submitted a comment letter in response to the Environmental Protection Agency (EPA) request for feedback on Revisions and Confidentiality Determinations for Data Elements Under the Greenhouse Gas Reporting Rule, Docket Id. No. EPA–HQ–OAR–2019–0424. The XBRL US letter made the argument that data collected by the EPA on greenhouse gas emissions made by facilities […more]
XBRL US submitted a comment letter in response to the Commodity Futures Trading Commission (CFTC) Request for Information on Climate-Related Financial Risk. The XBRL US letter explained the importance of data standards in understanding and conducting oversight of climate-related financial risk by the CFTC. Climate-related financial risks that affect market participants and commodities will inevitably […more]
In response to the IFRS Request for Feedback on the staff draft of the IFRS Sustainability Disclosure Taxonomy, XBRL US submitted a letter providing input to questions posed by the IFRS regarding technical aspects of the taxonomy such as taxonomy groupings, use of dimensions, granularity of narrative information, modeling metrics, related information, and connections between […more]
XBRL US submitted a comment letter responding to the Securities and Exchange Commission (SEC) proposal on Enhanced Disclosures by Certain Investment Advisers and Investment Companies about Environmental, Social, and Governance Investment Practices. This proposal would require funds to provide disclosures regarding ESG strategies; and furthermore, to tag these disclosures in Inline XBRL format. Disclosure of […more]
XBRL US submitted a comment letter in response to the SEC proposal on The Enhancement and Standardization of Climate Related Disclosures for Investors. Our comment letter supported the proposal requirements to prepare ESG data in Inline XBRL format to improve the consistency and usability of reported data. Key points raised in the letter include: Academic […more]
The Securities and Exchange Commission (SEC) published a rule proposal on Enhanced Disclosures by Certain Investment Advisers and Investment Companies About ESG Investment Practices. As proposed, this rule would require registered investment advisers, certain advisers that are exempt from registration, registered investment companies, and business development companies, to provide additional information regarding their environmental, social, and […more]
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]
The national consortium for
the business reporting standard
