Items tagged with "sustainability"

Data Amplified 2023

Monday, October 16 - Tuesday, October 17, 2023
XBRL International Conference
Details and Registration

Attend the XBRL International Conference that brings together standards setters, regulators, policy makers, analysts, tech experts, accounting professionals, and other innovators from across the reporting community to share insights into the future of digital reporting. Themes will include sustainability reporting, AI, data quality, audit and more.


XBRL US Responds to Environmental Protection Agency RFI on Reporting of Greenhouse Gas Emissions

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 Responds to CFTC RFI on Climate-Related Financial Risk

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]


XBRL US Submits Feedback on IFRS Sustainability Disclosure Taxonomy

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]


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]


EC Consultation Paper on EFRAG Sustainability Reporting Standard Setting

The European Commission (EC) has announced a public consultation paper, EFRAG Due Process Procedures on EU Sustainability Reporting Standard-Setting, that outlines requirements that will be followed in the European Financial Reporting Advisory Group’s (EFRAG) role as technical advisor to the EC in preparation for Sustainability Reporting Standards. EFRAG has been tasked with developing the draft […more]


European Commission Proposes CSRD Requiring iXBRL for ESG Disclosures

On April 21, 2021, the European Commission adopted a package of sustainability-related measures including its proposal for a Corporate Sustainability Reporting Directive (CSRD) which aims to make corporate reporting of sustainability measures more consistent, comparable and reliable. The CSRD, as proposed, will require the use of Inline XBRL for the reporting of environmental, social and […more]


SEC Request for Comment on Climate Disclosure

The Securities and Exchange Commission published a speech from Acting SEC Chair Allison Herren Lee, titled “A Climate for Change: Meeting Investor Demand for Climate and ESG Information at the SEC”. In her speech, the SEC Chair references an SEC Request for Comment on Climate Disclosure which includes a list of detailed questions covering topics […more]


SEC Acting Director of Corporation Finance Speech on ESG Disclosures

The Securities and Exchange Commission (SEC) today published a speech from Acting Director of the Division of Corporation Finance John Coates on “ESG Disclosures –  Keeping Pace with Developments Affecting Investors, Public Companies and the Capital Markets” in which he addressed the relevance of ESG disclosures. Below are excerpts from his speech: On Considerations for […more]


IFRS Foundation Announces Plan to Establish Sustainability Standards Board

Trustees of the IFRS Foundation announced plans to continue their work on establishing an international sustainability reporting standards board within the existing governance structure of the IFRS Foundation. The decision was based on the encouragement received in comments concerning the 2020 Consultation, and on IOSCO’s intention to work with the IFRS Foundation to develop a […more]