Items tagged with "SEC filers"

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]

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]

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]

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]

XBRL US Comments on SEC Proposal on Rule 10b5-1 and Insider Trading

XBRL US submitted a comment letter in response to the Securities and Exchange Commission (SEC)  proposal on Rule 10b5-1 and Insider Trading which aims to reduce potentially abusive practices associated with Rule 10b5-1(c)(1) trading arrangements. The proposal would require additional disclosures about Rule 10b5-1 trading arrangements to be provided in structured format to improve the […more]

XBRL US Comments on SEC Proposal, Share Repurchase Disclosure Modernization

XBRL US submitted a comment letter in response to the Securities and Exchange Commission (SEC)  proposal on Share Repurchase Disclosure Modernization which aims to provide more detailed, frequent information to help investors better understand issuer’s market activity, motivation for share repurchase, and execution of the plan itself; and to give investors insights into a potential […more]

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]

SEC Proposes iXBRL for Special Purpose Acquisition Companies (SPAC) & More

The Securities and Exchange Commission (SEC) published a rule proposal on Special Purpose Acquisition Companies, Shell Companies, and Projections which aims to enhance investor protections in IPOs by SPAC companies and in business combinations between SPACs and private operating companies. The Commission is proposing specialized disclosure requirements with respect to, among other things, compensation paid […more]

SEC Announces Support for 2022 Taxonomies

The Securities and Exchange Commission (SEC) announced that they are now supporting the 2022 taxonomies. See the taxonomies here:      

2022 IFRS Taxonomy

The International Financial Reporting Standards (IFRS) Taxonomy is the global standard issued by the IFRS Foundation to mark up electronic IFRS financial statements. By providing the IFRS Taxonomy, the International Accounting Standards Board can ensure that the taxonomy used is an accurate representation of International Financial Reporting Standards (IFRS Standards). 2022 IFRS Taxonomy resources || Viewer (full […more]