Transparently AI?
An interesting piece from Vincent Huck in this week’s Corporate Disclosures e-zine (registration required, but you’ll thank us later) asking questions that need answers.
Items tagged with "AI"
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Topic Analysis and Anomaly Detection | Using LLMs to Analyse Narrative Disclosures
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 […]
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Exploring liquidity risk disclosures with LLMs and XBRL
This week sees the second entry in our blog series “Using LLMs to Analyse Narrative Disclosures.” This time, XBRL International’s Revathy Ramanan dives into how large language models (LLMs), combined with XBRL tagging, can reveal both common patterns and outliers in how companies discuss liquidity risk.
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XBRL US joins fintech research hub to explore AI and structured data
XBRL US recently announced that it has joined the Center for Research toward Advancing Financial Technologies (CRAFT) as an affiliate member. The collaboration aims to explore how structured, standardised data, particularly in XBRL format, can enhance AI and other fintech applications.
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Using LLMs to Analyse Narrative Disclosures | Overview of disclosure
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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AI and digital reporting in 2025: structure is the real superpower
In 2025, artificial intelligence became a key topic in financial reporting – but if we want trustworthy results, we need trustworthy inputs. A run of commentary and explainers made the case that structured digital reporting is not an “extra” for AI; it’s the enabling infrastructure.
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AI in the audit
At a recent AICPA “A&A Focus” webcast, panellists explored how auditors can get more from artificial intelligence – not by upgrading the tech, but by upgrading their prompts.
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Mind the data gap with AI assistants
Everyone’s talking about generative AI, not least in finance, where CFOs are dreaming of AI assistants to whip up reports, streamline analysis processes, and perhaps even make the coffee. But before businesses get swept up in the AI gold rush, it’s important to take a moment to ask: what’s feeding the machine?
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Making data AI-ready with XBRL
Over the summer, the Open Data Institute (ODI) released a new framework outlining what makes data truly AI-ready. It boils down to three pillars: the quality of the data itself, rich metadata, and robust infrastructure. And the good news: XBRL already has most of these requirements embedded in its capabilities and ecosystem practices.
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When AI meets XBRL, sustainability gets smarter
What happens when artificial intelligence meets digital sustainability reporting? The latest collaboration between OpenEarth Foundation and XBRL International offers a glimpse into that intersection. Together, we explored how AI can interpret XBRL-tagged sustainability data, enhancing the way information is analysed, compared and turned into insight.
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