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The FRC’s revised Corporate Governance Code includes a new rule – Provision 29 – that is poised to prompt UK listed companies to step up their governance and controls around the XBRL requirements for ESEF digital reporting.

New proposals intended to reduce cost and complexity for businesses subject to the Corporate Sustainability Reporting Directive (CSRD) have been released. The EU’s Omnibus Simplification Package proposes to scale back rules that only recently came into force for the first wave of in-scope companies with years ending 31 December 2024.