EFRAG

EFRAG, the European Financial Reporting Advisory Group, published a DRAFT XBRL taxonomy for sustainability reporting.

I published a quick and dirty human readable view of that XBRL taxonomy.

That EFRAG XBRL taxonomy is consistent with the US GAAP and IFRS XBRL taxonomies, which is good.  But the US GAAP, IFRS, EFRAG, and other such XBRL taxonomies don't seem to be seen as machine readable artifacts.  The focus seems to be on humans reading stuff.

This is not surprising.  Accidental taxonomists seem to be creating these business reporting technical artifacts.

The IFRS Foundation is also publishing ESG disclosures.  Here are some sample reports provided using the SASB (now IFRS Foundation) sustainability reporting XBRL taxonomy:

  • Esty (Workiva Viewer)
  • GAP (IRIS Carbon Viewer)
  • Moody's (Workiva Viewer)

Additional Information:


Updated version of EFRAG XBRL Taxonomy (July 24, 2024)

Physical location of EFRAG XBRL Taxonomy

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