SEC reporting is often described as a filing process, but for reporting teams, the filing itself is only the final output of a much broader disclosure process. Before a Form 10-K or Form 10-Q reaches EDGAR, financial data has moved through consolidation and supporting schedules, disclosures have been drafted and revised, accounting judgments have been…

Last week, EcoActive hosted the webinar “From CSRD Requirements to Assurance-Ready Reporting: How Automation and Governed AI Change the Reporting Cycle.” The session was an opportunity to look at the changes presented under the revised CSRD and ESRS framework and, more importantly, what those changes mean for the way reporting teams manage applicability, materiality, data,…

ESEF Readiness for 2027: 7 Areas to Review Before Your Annual Report For companies preparing annual financial reports in 2027, ESEF readiness should start well before final tagging and validation. The 2025 ESEF taxonomy applies to annual financial reports containing financial statements for financial years beginning on or after 1 January 2026. Reporting teams also…

IFRS 18 becomes mandatory for annual reporting periods beginning on or after January 1, 2027, introducing significant changes to how companies present and disclose financial performance. For financial reporting teams, the transition involves more than updating the statement of profit or loss. New subtotals, management-defined performance measures, comparative information and related disclosures need to be…

The revised European Sustainability Reporting Standards reduce the volume and complexity of CSRD reporting, but they do not remove its core requirements. Companies that remain within scope still apply double materiality, report material sustainability information, prepare a sustainability statement within the management report, and support limited assurance. What changes is how reporting teams determine, collect,…

Choosing disclosure management software requires more than comparing feature lists. Finance, compliance and reporting leaders need to assess whether a platform can strengthen reporting controls, connect information from different sources, support collaboration and create a reliable process for preparing complex disclosures. Many disclosure processes still depend heavily on Word and Excel files, email-based reviews and…

A real estate company closes one set of books. It almost never files them in one report. The same underlying numbers have to be presented through audited financial statements, a set of industry performance measures, the investor metrics the market expects, sustainability reporting, and — where applicable — a machine-readable regulatory filing. Each has its…