Formatting reported data

This article outlines general guidelines for designing a taxonomy that ensures the reported data is human-readable and machine-readable.

The format of a data report determines the usefulness of the data contained in the report. Sustainability reports can be submitted in various human-readable forms. To make the data more useful, the sustainability report should also be machine-readable. This enables the consumers of the data to use analysis tools to compare data gathered from several sources.

Regulators and data preparers should take the following into consideration:

• Where reporting is open or contains narrative text, use the iXBRL format to collect sustainability data.
  iXBRL tagging allows a sustainability report to be both human and machine-readable.
  Learn more about using iXBRL

• Republish the collected data in two formats: as originally filed and in XBRL-JSON.
  Learn more about using XBRL-JSON

• Ensure data preparers use only units defined in the XBRL Unit Type Registry.
  Using undefined units in a sustainability report may cause the filing to be invalid.
  Learn more about defined units
  If you need additional units defined in the Units Registry, contact XBRL.