Introducing the Regulatory Playbook: your essential guide to digital reporting
Our new Regulatory Playbook is now available – your essential guide to planning and implementing digital reporting. If you’ve ever asked yourself “Where do I start?” when it comes to digital reporting, this is for you.
XBRL offers efficient data collection, supporting the creation of powerful analytics and new value from business data. If you’re a regulator setting out on the process, you probably have a whole bunch of questions. What strategic decisions do you need to make early on, and how should you grow support for your project? What are the common pitfalls in implementing XBRL, and how have other regulators resolved them? What are the core components of effective digital reporting systems?
There’s now a place to start finding all the answers. Designed for regulatory professionals, the Playbook offers a step-by-step guide to planning and implementing an XBRL-based reporting framework, including the key questions to consider and decisions to make at each stage in the process, common challenges, and best practices drawn from international experience. It covers not only the technical components but also the policy, organisational and operational aspects of successful implementation.
Although primarily aimed at regulators in emerging markets and developing economies, the Playbook is free for all to use. We hope it will help regulators around the world accelerate the availability of high-quality, decision-grade data, particularly as new sustainability disclosure mandates and data-driven supervision come online.
This is a living document, so it will keep evolving over time as the XBRL standard, the role of AI, and the data and analytics landscape all develop. Our sincere thanks go to the ClimateWorks Foundation and the Tipping Point Fund on Impact Investing for their encouragement and funding, and to all the contributors who have made this substantial endeavour a reality. Do let us know which parts of the Playbook you find most helpful, and what you’d like to see more of.
Dive into the Playbook here.

