Most information today moves in a digital format. When searching for information on organizations or products, people often go to the internet. Companies use extensive ERP systems to manage information across units and across countries. Researchers and analysts typically have services that provide packages of reports and data sets and other information via terminals. Consumers are even turning to web-enabled devices like cell phones to answer whatever questions they have, whenever they have them.

Sustainability information, however, has largely remained in print, but report preparers and users have much to be gained by moving environmental and social performance information into the wider digital flow of information. This has already started with increasing use of web-based reporting. However, there is even more potential to be unlocked by enabling people to put their specific information into a widely-accepted format that can also give readers more flexible access to the contents of reports.

This is a lecture on XBRL by Carlie Hoffnan and Steve Levine, UBmatrix, recorded live on 22 April 2009, to explain "XBRL - the Why, Why and Who," presented as O'Reilly Webcast available through YouTube. Length is 59:26.

What is XBRL? How is it different than XML? Who is using it today? With the United States Securities and Exchange Commission (SEC) mandating it; stock exchanges around the world using it; and official support from the European Parliament as well as governments of the Netherlands, Australia, Japan and China--the Extensible Business Reporting Language (XBRL) can certainly be considered a global standard for business reporting. In this webcast, Charlie Hoffman, the father of XBRL and Steve Levine, both of Ubmatrix, introduce XBRL and answer questions.

XBRL is reinventing how we transmit and use data in business. XBRL is not just for SEC companies: Small businesses and practitioners alike could soon be using XBRL to submit information to bankers, the IRS, and other agencies. XBRL will become a part of every CPA’s practice.

Brief introduction to XBRL using analogy of bar code. A link to "A Primer on XBRL, the Extensible Business Reporting language" is included at the end of the webpage, which covers such topics as "The Function of XBRL," "How XBRL Works," "XBRL Initiatives by U.S. Institutions," "XBRL Initiatives by non-U.S. Institutions," and so on.

This web site provides examples of XBRL reports.  A basic introduction to XBRL is also provided.

Short introduction to XBRL from the Chartered Accountants Organization. This introduction covers XBRL from a chartered accountant perspective. This web site is linked from the XBRL US web site.

Starting with an introductory chapter "What is XBRL?", this website contains comprehensive information about using XBRL from understanding and using Taxonomies, creating extension taxonomies, to creating Instance Document.

Short introduction to XBRL; A Guide to Getting Gtarted in XBRL for Operating Companies.  Note that BOWNE is acquired by RR Donnelley.

EDGAR Online and R.R. Donnelley have collaborated to educate and inform anyone interested in learning more about XBRL. The site, TryXBRL.com, provides access to whitepapers, case studies and compliance timelines as well as analysis of XBRL-tagged financial reports for over 12,000 U.S. companies.

This introduction provides a very balanced and concise overview of the XBRL world, which consists of four sections, i.e. General Background, XBRL Taxonomies, Other Uses of XBRL, and XBRL Organizations.   This is a single web page of SAM Community Network.