The data collected in sustainability reports should be easy for humans and machines to review both standalone and as a collection of reports to be compared.

Any XBRL report can be translated to a particular data format called xBRL-JSON that is widely understood and easily consumed by third party analytical / BI software. This item is included by the SIG in part to provide a framework for thinking about the manner in which data that is published by companies in a digital format can then be consumed directly into analytic databases – including those of data providers and ratings agencies as well as the analytic tools of investors and other stakeholders, including academia and government agencies.


Any inline XBRL, such as the below sample can be transformed in to xBRL-JSON. A number of certified XBRL products can be used to do the transform. The transform is fully automated.

Human and machine readable inline XBRL:

Machine readable xBRL-JSON:

The xBRL-JSON loads in tools like Tableau, Excel and visuals/reports can be prepared as shown below:


Blog: Demonstrating how xBRL-JSON greatly simplifies analytics

xBRL-JSON tutorial and examples

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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.