AI needs structure, not magic: why digital reporting remains essential
As negotiations on the final rules under the Corporate Sustainability Reporting Directive (CSRD) continue, some Members of the European Parliament are asking whether artificial intelligence (AI) could replace digital reporting. In a recent blog post, XBRL International CEO John Turner makes it clear that while AI is an extraordinarily powerful tool, it is no substitute for structured digital disclosures.
AI can assist with tagging and streamline routine tasks, but research and real-world testing consistently shows that it falls short when it comes to complex or company-specific information. It lacks consistency, and different models confidently return different answers from the same data. AI needs high-quality, structured data to deliver reliable, investment-grade analysis.
Read the full blog post here.
