Take a Volkswagen ID.4. Lovely car. Very sustainable. Now drive it to the moon and back. Nineteen times. You will need snacks. And… oxygen. You’ll also need roughly 2.7 million kWh of electricity, which, by a coincidence that borders on the poetic, is about how much AI energy just two jurisdictions will waste every reporting […]
This guest opinion piece is the fourth in a series from Björn Fastabend, bringing us a regulator’s perspective alongside a wealth of experience in digital reporting. Björn is head of the XBRL collection and processing unit at BaFin, Germany’s Federal Financial Supervisory Authority, where he supervises all related activities and leads the implementation of strategic […]
This is the fourth entry in the blog series “Using LLMs to Analyse Narrative Disclosures.” So far, we’ve seen how structured XBRL tagged data combined with LLMs enables quick and meaningful analysis — from identifying disclosure patterns and anomalies to exploring sentiment and tone in management narratives. In this part, we’ll take the analysis a […]
XBRL International is working a strategic modernisation of the XBRL standard, and that’s what OIM Taxonomy is all about. In this two-parter, we set out where we are, what we’re aiming for, and where – with your help – we’re going next. Both posts are based on internal presentations by Paul Warren, XBRL International’s Technical […]
XBRL International is working a strategic modernisation of the XBRL standard, and that’s what OIM Taxonomy is all about. In this two-parter, we set out where we are, what we’re aiming for, and where – with your help – we’re going next. This post focuses on high-level goals, and the next will dive into new […]
This is the third entry in the blog series “Using LLMs to Analyse Narrative Disclosures.” In the previous analysis, we explored how liquidity risk disclosures revealed clear patterns and outliers, offering valuable signals through structured XBRL tagging and LLM-powered summarisation. In this part, we shift focus to sentiment analysis — examining how management frames its […]
This guest blog is by Tom Wacha, Director of XBRL Product Management at Workiva and a volunteer on the Arelle open source XBRL platform. He is also a member of XBRL International’s Best Practices Board. Today, business reporting has transitioned from paper documents to digital data. While this shift has increased transparency and efficiency, it […]
This is the second entry in the series “Using LLMs to Analyse Narrative Disclosures.” In the previous piece, we saw how a simple prompt was sufficient to uncover the pattern of audit firms across 900 reports. Because the exact fact — the audit firm code (EDRPOU) — was explicitly tagged, it became easy and reliable to […]
XBRL elevates business reporting from chore to value-add. It’s the vital digital infrastructure that unlocks investor-grade insight, boosts AI performance and enables increasingly interconnected global business. Find out what it’s all about in our new video.
Narratives in disclosures are just as important as numbers—but much harder to analyze. Numbers can be easily fed into a model for comparison or trend analysis. Text, however, is less straightforward. Regulatory disclosures, especially sustainability reports, often contain large volumes of narrative information: policies, strategies, risk explanations, and qualitative context. Traditionally, text analytics has been […]
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