The implementing articles provide a list of guidelines that help using XBRL for sustainability reporting.
Collecting sustainability information in a standardised way ensures the data is clear and available for everyone involved. Follow these guidelines to ensure the consistency of the reported sustainability data and improve the reported data readability and availability. Intended audience: Regulators They set out the reporting requirements. Standard setters They define the data relevant to a particular topic as a digital data standard. Data preparers They use the data standard to gather and report the required data.Read More
A sustainability report is one of many disclosure documents produced by companies that contain related information. You must decide to either enable linking between the primary document and other documents or discourage the use of linking. Carefully consider the benefits of the different approaches to ensure the quality of the data and the usefulness of any links used. Follow these guidelines to decide if you want to enable linking between related documents, and how to efficiently enable and exclude linking.Read More
Mapping between taxonomies ensures interoperability by enabling to compare disclosures that are reported against different taxonomies. Follow those guidelines to handle the taxonomy mapping quicker and with more accuracy. Intended audience: Standard setters They define the data relevant to a particular topic as a digital data standard. Taxonomy authors They create and publish taxonomies. Data consumers They use the reported data for analysis and aggregation.Read More