Implementations gathered pace across 2025
Across 2025, a steady stream of implementation stories showed XBRL gaining ground as regulators and governments push for more reliable, machine-readable reporting. From Europe to South Asia, the year’s updates point to a clear direction of travel: digital-by-default filing, stronger validation, and wider coverage across sectors.
In Europe, several jurisdictions moved decisively. The UK confirmed its commitment to compulsory, software-only accounts filing, embedding XBRL at the heart of future company reporting. Germany’s Federal Financial Supervisory Authority (BaFin) expanded XBRL requirements for insurers and occupational pension funds, strengthening supervisory oversight. In the Netherlands, preparations intensified ahead of mandatory Standard Business Reporting, prompting a renewed focus on readiness among filers.
Elsewhere, implementation efforts reflected different stages of maturity. Georgia continued to build capacity through targeted workshops as it advances towards adoption, while India completed a major transition to the fully modernised MCA V3 filing platform. Bangladesh set out its ambition to reform corporate reporting through digitalisation, and Jordan reported that 94% of listed companies are now filing XBRL disclosures.
Phased and pragmatic approaches also featured prominently. South Korea’s staged rollout of XBRL for small and medium-sized entities aims to balance quality with proportionality, while the Nordic countries demonstrated how coordinated digital reporting can deliver tangible efficiency gains across government and business. Sustainability reporting is also coming into sharper focus, with Nepal opening consultation on new standards that are expected to rely on structured digital reporting.
From XBRL International’s perspective, these implementation stories reinforce a consistent message: successful digital reporting depends not just on mandates, but on thoughtful design, strong standards and sustained engagement with everyone involved in reporting, from definitions, to creation, review, publication, consumption and analysis.
