XBRL and Integrated Reporting: The Spanish Accounting Association Taxonomy approach

Gonzálbez, Javier Mora; Rodríguez, María Mora

doi:10.4192/1577-8517-12_3

Cited by 12 publications

(8 citation statements)

References 9 publications

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“…XBRL aims to overcome the limitations in traditional and mainly paper-based disclosures [7]. Through data standardisation in an open digital format, XBRL can help enhance data quality and data analysis through:…”

Section: Xbrl Fundamentalsmentioning

confidence: 99%

“…However, it is unclear how that solution can be generic to other dimensional taxonomies and how the ontology proposed covers tuples, simple items and contextual information modelled with scenarios and segments. There is an experimental initiative, called the Edgar Linked Data wrapper 7 , that provides access to XBRL filings from the SEC as Linked Data. The approach is to publish US-GAAP taxonomies into RDF as vocabularies.…”

Section: Related Workmentioning

confidence: 99%

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Adopting Semantic Technologies for Effective Corporate Transparency

2017

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A new transparency model with more and better corporate data is necessary to promote sustainable economic growth. In particular, there is a need to link factors regarding non-financial performance of corporations-such as social and environmental impacts, both positive and negative-into decision-making processes of investors and other stakeholders. To do this, we need to develop better ways to access and analyse corporate social, environmental and financial performance information, and to link together insights from these different sources. Such sources are already on the web in non-structured and structured data formats, a big part of them in XBRL (Extensible Business Reporting Language). This study is about promoting solutions to drive effective transparency for a sustainable economy, given the current adoption of XBRL, and the new opportunities that Linked Data can offer. We present (1) a methodology to formalise XBRL as RDF using Linked data principles and (2) demonstrate its usefulness through a use case connecting and making the data accessible.

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Section: Xbrl Fundamentalsmentioning

confidence: 99%

Section: Related Workmentioning

confidence: 99%

Adopting Semantic Technologies for Effective Corporate Transparency

2017

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“…The research includes several subcategories. First, there is conceptual research discussing and proposing frameworks and templates of integrated reporting (Eccles and Krzus, 2010;Gonzálbez and Rodríguez, 2012;Abeysekera, 2013;Dumitru et al 2013;Brown and Dillard, 2014;Cheng et al, 2014). Second, there is case study research investigating the internal mechanisms employed by early adopters of integrated reporting and exploring whether integrated reporting is stimulating innovative disclosure mechanisms (Stubbs and Higgins, 2014), and there is case study research exploring how the managers of early adopter firms contribute to the institutionalisation of integrated reporting (Higgins et al, 2014).…”

Section: Integrated Reporting and Stakeholdersmentioning

confidence: 99%

Created Value as Sustainability KPIs for Integrated Reporting

Oshika¹,

Saka

2015

SSRN Journal

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“…XBRL is a standard technology mainly required by regulators and supervisory agencies in all over the world to gather financial information from large, SMEs corporations and public administration. The use of XBRL offers the following benefits [10][11]:…”

Section: Technologies and Interoperabilitymentioning

confidence: 99%

The role of interoperability in sustainable decisions: the case of CDP

Mora-Rodriguez¹,

Preist²

2016

Proceedings of ICT for Sustainability 2016

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Abstract-Climate change, pollution, deforestation and water scarcity are important problems that human activities provoke. Business decisions and actions are the major causes of environmental degradation. Decisions based on broader aspects than financial ones are required to bring solutions to these environmental challenges. For that purpose, businesses need a transformation in their management and operations. The information is critical to ensure the decision-making process, in this study we present the corporate reporting ecosystem that businesses face today. The opportunities and pending challenges that this scenario of information signifies, and the role that the interoperability, understood as the ability to exchange and use information given a heterogeneous scenario of organisations and information, could play to achieve the business transformation, in the light of the European Framework for Interoperability (European Commission, 2015), are explored. CDP (formerly known as Carbon Disclosure Project) is the relevant case studied, as it is one of the most important environmental reporting initiatives in the world. In particular, we explore the role of interoperability in CDP through interviews with 17 CDP members.These respondents being a set of companies and their stakeholders, including investors, governments, scholars and NGOs. As a conclusion, we confirm that (1) interoperability has a role to play to empower more environmental actions in businesses; (2) specific characteristics of interoperability are demanded in legal, organisational, semantic and technical levels in order to consider environmental information in decisions; (3) the need for ICT solutions to tackle interoperability challenges is mainly required in the areas of data standardization, data connectivity and data integration with applications and processes.

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XBRL and Integrated Reporting: The Spanish Accounting Association Taxonomy approach

Cited by 12 publications

References 9 publications

Adopting Semantic Technologies for Effective Corporate Transparency

Adopting Semantic Technologies for Effective Corporate Transparency

Created Value as Sustainability KPIs for Integrated Reporting

The role of interoperability in sustainable decisions: the case of CDP

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