Barely underway, 2026 brings plenty of updates, particularly in the area of taxonomies. Let’s explore together what we should expect in 2026 concerning tagging topics!
CbCR taxonomy is out!
Developed by the Organisation for Economic Co-operation and Development (OECD), Country-by-Country Reporting (CBR) has now a taxonomy for companies eligible for this reporting requirement. According to the Corefilling website, the following companies are eligible for this tagging:
- Parent companies in Europe of multinational companies whose consolidated turnover exceeds 750 million euros for two consecutive years,
- independent companies in the European Union whose turnover exceeds 750 million euros for two or more consecutive years,
- large and medium-sized EU subsidiaries controlled by a non-European parent company whose consolidated turnover exceeds €750 million for two or more consecutive years,
- and EU branches controlled by a non-European ultimate parent company whose consolidated turnover exceeds €750 million for two or more consecutive years.
And of course, the reports must be tagged in iXBRL format!
The new GRI taxonomy
Following an initial draft in June 2025, the Global Reporting Initiative (GRI) has published its new taxonomy for sustainability reports. This new taxonomy aligns with international standards such as those of the ESRS and ISSB and was developed with inputs from industry experts. Compliance with GRI standards will be possible through a tagged report in XBRL format, as well as via a form, available on the official website. Find the complete implementation guide on the GRI website!
To conclude
While the CbCR taxonomy is mandated by regulations, the GRI taxonomy will be based on voluntary participation. Both represent an opportunity for companies to offer increasingly structured and actionable reports. Use Pomdoc DM to link all your data into a single report that complies with current regulations!