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 […]
This guest blog, by Tom Wacha, covers guidance on test environments as part of the broader XBRL International guidance on the features of an XBRL data collection and processing platform. Tom Wacha works as the Director of XBRL Product Management at Workiva and as a volunteer on the Arelle open source XBRL platform. He is […]
This article was originally published on LinkedIn here. AI is an extraordinarily important new technology, but it is not a magic wand. As the CSRD negotiations enter their last stages, some MEPs are wondering whether AI can replace digital reporting. The answer is ‘no’, but it is its natural complement. As the EU seeks to encourage […]
Europe risks losing ground. Digital reporting isn’t “extra paperwork” — it’s the digital key to corporate transparency, enabling information to be discovered, compared, and trusted at scale. Inline XBRL (iXBRL) can be read directly by people, yet also reliably processed by machines. It’s the modern starting point for trusted corporate data. Many jurisdictions have already […]
This guest opinion piece is from Janis Steinman. Janis is the Head of XBRL at Lucanet, a leading software house that provides CFO Solution Platforms to enterprises across the world. He is also the Chair of XBRL International’s Best Practices Board. Janis has collaborated in developing this article with José Antonio Huizar Moreno, the CEO […]
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
