Publikationen
Titel:
Sustainability Reporting Using the eXtensible Business Reporting Language (XBRL). In: Tochtermann, K./Scharl, A. (Eds.): Managing Environmental Knowledge (20th International Conference on Informatics for Environmental Protection, Graz 2006, 06.09.-08.09.2006), Aachen, 2006, pp. 75-82
Autor:
Arndt, Hans-Knud/Isenmann, Ralf/Brosowski, Jan/Thiessen, Inke./Marx-Gómez, Jorge
Erscheinungsjahr:
2006
Art:
Artikel in Konferenzband
Abstract:
n this paper, we propose a reference architecture for sustainability reports based on the eXtensible Busi-nesses Reporting Language (XBRL) which in particular meets – among others – the forthcoming require-ments of the Global Reporting Initiative’s (GRI) sustainability reporting guidelines, to be released in late 2006. Currently, this third generation of GRI-guidelines (G3) has already been released as “draft-version for public comment”. While developing a sustainability reporting reference architecture, we made use of on existing XBRL Financial Reporting Taxonomies Architecture (FRTA) which is widely used in financial reporting.
Verweisungen:
