Where two or more taxonomy authors agree on a common understanding then ensure they also have a common implementation.
An example code-list is the below energy source list:
Two otherwise different and independent taxonomies (taxonomy-a and taxonomy-b) can both use above common “Energy Source” code list as a dimension:
Example using taxonomy A (and using shared energy source list):
Inline Viewer – CarMaker Sustainability Disclosure (xbrl.org)
Example using taxonomy B (and using shared energy source list):
Inline Viewer – Van Build Inc Sustainability Disclosure (xbrl.org)
Taxonomy and report package: