Interesting guest article posted today on Kevin LaCroix’s D&O DIARY written by Robert F. Carangelo, Paul A. Ferrillo and Andrew Cauchi of the Weil Gotshal law firm. The article takes a look at the US SEC’s recent focus on financial reporting and the use of new technologies to detect...
The announcement by the US SEC Chair Mary Jo White yesterday confirms the US SEC interest in actively using XBRL across the capital markets for transparency and accountability and provides further support to US Treasury and OMB in using XBRL as the possible data standard for financial government reporting under the DATA Act
In September 2017 -- The IMA in partnership with COSO issued the following white paper on “Leveraging the COSO Internal Control—Integrated Framework to Improve Confidence in Sustainability Performance Data.”