XBRL News about sustainability disclosures and ESEF

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

1  Accountancy Europe on assurance of EU ESG disclosures

2  Well over 3000 ESEF filings at filings.xbrl.org! Where are they coming from, and how can we improve access?

Have you visited filings.xbrl.org recently – and are you finding it a useful resource? As filing season continues, we are still adding significant numbers of European Single Electronic Format (ESEF) reports to the site each week. As we go to press it contains over 3,400 filings in the digital, Inline XBRL-based ESEF format, now in use for financial reporting across Europe.

The comments about the disparate practices and states of awareness across Europe are especially poignant. High time for the European Single Access Point (ESAP) to come to life!

3  Staff requests for feedback to inform future development of the IFRS Sustainability Disclosure Taxonomy for digital reporting

The staff request for feedback outlines staff recommendations to inform the development of a taxonomy to enable digital consumption of sustainability disclosures prepared using the International Sustainability Standards Board’s (ISSB) IFRS Sustainability Disclosure Standards. The staff recommendations focus on fundamental matters that need to be considered early to enable the ISSB to publish the IFRS Sustainability Disclosure Taxonomy on a timely basis.

ISSB looks to be pulling ahead in its race with EFRAG for fully digitised sustainability reporting. This detailed request for feedback offers a lot of food for thought about how to process better quality sustainability information in the future. Worth looking into and providing feedback!



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.

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