Sustainability Reporting Using the eXtensible Business Reporting Language (XBRL)
Abstract
In this paper, we propose a reference architecture for sustainability reports based on the eXtensible Businesses Reporting Language (XBRL) which in particular meets – among others – the forthcoming requirements of the Global Reporting Initiative’s (GRI) sustainability reporting guidelines, to be released in late 2006. Currently, this third generation of GRI-guidelines (G3) has already been released as “draft-version for public comment”. While developing a sustainability reporting reference architecture, we made use of on existing XBRL Financial Reporting Taxonomies Architecture (FRTA) which is widely used in financial reporting.
- Citation
- BibTeX
Arndt, H.-K., Isenmann, R., Brosowski, J., Thiessen, I. & Marx-Gomez, J.,
(2006).
Sustainability Reporting Using the eXtensible Business Reporting Language (XBRL).
In:
Tochtermann, K. & Scharl, A.
(Hrsg.),
Managing Environmental Knowledge.
Aachen:
Shaker Verlag.
@inproceedings{mci/Arndt2006,
author = {Arndt, Hans-Knud AND Isenmann, Ralf AND Brosowski, Jan AND Thiessen, Inke AND Marx-Gomez, Jorge},
title = {Sustainability Reporting Using the eXtensible Business Reporting Language (XBRL)},
booktitle = {Managing Environmental Knowledge},
year = {2006},
editor = {Tochtermann, Klaus AND Scharl, Arno},
publisher = {Shaker Verlag},
address = {Aachen}
}
author = {Arndt, Hans-Knud AND Isenmann, Ralf AND Brosowski, Jan AND Thiessen, Inke AND Marx-Gomez, Jorge},
title = {Sustainability Reporting Using the eXtensible Business Reporting Language (XBRL)},
booktitle = {Managing Environmental Knowledge},
year = {2006},
editor = {Tochtermann, Klaus AND Scharl, Arno},
publisher = {Shaker Verlag},
address = {Aachen}
}
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xmlui.MetaDataDisplay.field.date: 2006
Content Type: Text/Conference Paper