CoreFiling Blog
ESRS (European Sustainability Reporting Standards)
Introduction The European Commission has adopted the European Sustainability Reporting Standards (ESRS) as a core component of the Corporate Sustainability Reporting Directive (CSRD). These two acronyms are quickly becoming some of the most important in the corporate...
CSRD Timeline – What Should You Report And When?
Introduction The Corporate Sustainability Reporting Directive (CSRD) is already in effect for some companies and will continue to impact many more in the coming years. As your environmental impact comes under greater scrutiny, you must understand the new regulations...
NFRD vs CSRD: What’s The Difference?
Introduction Sustainability reporting in the European Union (EU) has evolved significantly, reflecting the growing emphasis on corporate responsibility and transparency. Businesses must understand the transition between the existing Non-Financial Reporting...
The End of Filing Rules
Introduction My view is that most filing rules shouldn't exist; not in their current form, at least. The EDGAR XBRL Guide is 137 pages of PDF. The ESEF reporting manual is 54 pages of PDF. Every country with an XBRL filing programme has a filer manual, sometimes...
Integrated Reporting with xBRL-CSV: Streamlining Reporting Processes
Introduction Integrated Reporting is a comprehensive approach that consolidates crucial information about an organisation's strategy, governance, performance, and prospects, considering its commercial, social, and environmental context. It enables organisations to...
Digitising the EU Taxonomy
EU Taxonomy reporting To drive forward sustainability goals and define what is meant by sustainable activities, the EU taxonomy has been created. It lists company activities which: Contribute substantially to one or more of the EU’s environmental objectives Do no...
National Bank of Georgia – Case Study
This is a case study for a data collection modernisation project run by the National Bank of Georgia (“the Bank”). Georgia wishes to accede to the European Union and this project was partly driven by a desire to harmonise with European best regulatory banking...
Multiple Reports, One Document
The original version of the Inline XBRL specification was released over ten years ago with a wide range of features to enable filers to embed XBRL tags within an HTML file, creating a document which is both human-readable and computer readable. In my role as editor of...
Digital Data Standards Case Study
CoreFiling have been helping standards setters write taxonomies for more than a decade. Taxonomies are increasingly important as part of digital standards and are increasingly seen as a core part of the standard itself. We recently completed a project with a standards...
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