XBRL News from China, the UK and Malta

Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week.

1  China signals importance and likely future adoption of ISSB standards

2  UK’s first inline XBRL ESG report offers exciting new ways to analyse data

We’ve been diving into the analytical possibilities offered by digital environmental, social and governance (ESG) reporting in recent days {Ed: months? years?}. As our regular readers and social media followers may have noted, last week Aviva published its 2021 annual report in Inline XBRL. It is, we believe, the first UK company to digitally tag emissions data – required under the UK’s Streamlined Energy and Carbon Reporting (SECR) framework, but as yet without a digital mandate – as well as a range of other ESG metrics.

Thank you to Aviva for this generous, voluntary public service, providing an iXBRL ESG report for us to play around with!

3  Annual reports published electronically for the first time in Malta

All listed entities which intended to submit their annual reports electronically by the end of April managed to do so successfully, the first time that this has been done in Malta. The obligation to prepare annual reports electronically was imposed by the European Single Electronic Format (ESEF) Regulation, which applies to all issuers whose securities are admitted to trading on an EU-regulated market.

Nearly at the other end of the spectrum from China size-wise, but equally as important for the Maltese market!



Christian Dreyer CFA is well known in Swiss Fintech circles as an expert in XBRL and financial reporting for investors.

 We have a self-imposed constraint of 3 news stories each week because we serve busy senior leaders in Fintech who need just enough information to get on with their job.

 For context on XBRL please read this introduction to our XBRL Week in 2016 and read articles tagged XBRL in our archives. 

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