{"id":6334,"date":"2023-05-12T18:13:34","date_gmt":"2023-05-12T16:13:34","guid":{"rendered":"https:\/\/www.xbrleurope.org\/?p=6334"},"modified":"2023-05-12T18:16:09","modified_gmt":"2023-05-12T16:16:09","slug":"requirements-document-on-digital-signature-and-xbrl-open-for-comments-until-july-7","status":"publish","type":"post","link":"https:\/\/www.xbrleurope.org\/?p=6334","title":{"rendered":"\u201cRequirements document\u201d on digital signature and XBRL – open for comments until July 7"},"content":{"rendered":"\n

The recently amended Article 33 of Directive 2013\/34\/EU requires that the members of the administrative, management and supervisory bodies of an undertaking have the collective responsibility for ensuring that both the financial and sustainability reportings comply to the digitalisation requirements laid down in Delegated Regulation (EU) 2019\/815 (ESEF). Auditors also need to opine on the conformity of the digital reports.<\/p>\n

In this context, it is important that digital reports and related audit opinions (files), as legal documents, are protected to ensure that reports have not been tampered with.<\/p>\n

The \u201cDigital Signatures in XBRL\u201d Working Group of XBRL International has released a draft requirements document<\/a> as a consultation open for comments until 7 July 2023.<\/p>\n

We strongly encourage interested parties in Europe and specifically software vendors and regulators to review this important \u201crequirements document\u201d and provide comments to XBRL International.<\/p>\n","protected":false},"excerpt":{"rendered":"

The recently amended Article 33 of Directive 2013\/34\/EU requires that the members of the administrative, management and supervisory bodies of an undertaking have the collective responsibility for ensuring that both the financial and sustainability reportings comply to the digitalisation requirements laid down in Delegated Regulation (EU) 2019\/815 (ESEF). Auditors also need to opine on the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":57,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-6334","post","type-post","status-publish","format-standard","hentry","category-latest-news"],"_links":{"self":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/posts\/6334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6334"}],"version-history":[{"count":2,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/posts\/6334\/revisions"}],"predecessor-version":[{"id":6337,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/posts\/6334\/revisions\/6337"}],"wp:attachment":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}