Extensible Business Reporting Language DEFINITION: XBRL (Extensible Business Reporting Language) is an XML-based computer language for the electronic transmission of business and financial data. The goal of XBRL is to standardize the automation of business intelligence (BI). XBRL is an open standard which is overseen by a not-for-profit organization called XBRL International. XBRL uses tags to describe and identify each item of data in an electronic
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This white paper was developed jointly by ISACA and IFAC, providing guidance on how to leverage value from XBRL initiatives and compliance requirements, with examples and case studies included.
This paper will present an overview of the changing landscape as companies develop practices and processes to measure their performance as sustainable enterprises. It will examine the complex new drivers of sustainability reporting, as well as the rapidly changing legislative environment that will make reporting mandatory, not voluntary.
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