Key regulations: reporting & disclosure
XBRL
Scope: Global | Regulator: XBRL | Industry: Cross | Subject: Risks - Reporting | Publication date: 31/12/2003
XBRL is a global standard used for the exchange of business and financial information in digital format. It enables companies, regulators and other stakeholders to structure and share data in an accurate, efficient and automated way. Through the use of specific tags in reporting, XBRL facilitates the comparison and analysis of data across multiple formats and jurisdictions, optimizing the transparency and accessibility of financial information. The XBRL specifications, developed by XBRL International, include versions and modules that extend functionality to meet a variety of reporting needs.
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COREP/FINREP regulation (consolidated version)
Scope: EU | Regulator: EC | Industry: Finance | Theme: Risks – Reporting | Date of publication: 01/09/2024
The Commission Implementing Regulation sets out common reporting formats and templates, instructions and a methodology for the use of these templates, frequency and dates of reporting, definitions and IT solutions for the reporting referred to in Article 430(1) to (4) of the Capital Requirements Regulation (CRR).
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Anacredit
Scope: EU | Regulator: ECB | Industry: Finance | Topic: Risks – Reporting | Publication date: 18/05/2016
This regulation requires Eurozone institutions and Eurozone branches of foreign credit institutions to report detailed data on lending and credit exposures, enabling the ECB and national central banks to conduct more accurate analyses in relation to financial stability, banking supervision and monetary policy-making. The collection of such data aims to ensure a more complete picture of credit dynamics in the euro area, facilitating a more effective response to potential economic risks.
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Regulation on the Single European Access Point (SEPA)
Scope: EU | Regulator: European Parliament and Council | Industry: Cross | Subject: Risks – Reporting | Date of publication: 13/12/2023
Regulation (EU) 2023/2859 establishes a Single European Access Point to facilitate centralized access to public information relevant to financial services, capital markets and sustainability in the European Union. This access point aims to improve transparency by allowing investors, companies and citizens to easily consult financial and non-financial data on sustainability and other key areas. The initiative contributes to further integration of the EU capital market, supporting informed decision-making and encouraging investment in sustainable activities.
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Single European Access Point (SEPA) Regulation
Scope: EU | Regulator: European Parliament and Council | Industry: Cross | Subject: Risks – Reporting | Date of publication: 13/12/2023
Regulation (EU) 2023/2869 amends several regulations to establish and regulate the functioning of the Single European Access Point, a centralized system that facilitates access to public information relevant to financial services, capital markets and sustainability in the European Union. These amendments are necessary to integrate different types of financial and non-financial data and to ensure that the access point meets transparency and accessibility standards. The measure aims at strengthening the integration of the European capital market and improving the availability of information for investors and the general public.
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Single European Access Point (SEPA) Directive
Scope: EU | Regulator: European Parliament and Council | Industry: Cross | Subject: Risks – Reporting | Date of publication: 13/12/2023
Directive (EU) 2023/2864 amends several directives to establish and regulate the functioning of the European Single Access Point (ESAP), a centralized platform facilitating access to public information relevant to financial services, capital markets and sustainability in the European Union. These amendments adapt existing legislation to integrate different types of financial and non-financial data into the ESAP, thereby improving transparency and accessibility of information for investors, companies and the general public. The Directive supports EU capital market integration and promotes informed decision-making in line with sustainability objectives.
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