Open data standards support many kinds of reporting organizations, and many kinds of data, from statutory financial statements to greenhouse gas emissions to descriptive narratives.

Because XBRL is a semantic data model that describes the structure of whatever data is reported, it is technology-agnostic and can be transported by commonly used technical formats, including XML, CSV, JSON, and XHTML. While these are today’s widely used formatting technologies, tomorrow new technologies may be introduced. The XBRL standard is designed to adapt to changes in technologies as well as industry and regulatory need. 

Explore the many ways XBRL is used through papers, blog posts and infographics.


Creating a Cleaner Semantic Data Model for XBRL
Point of View posted February 18, 2026

By Scott Theis, President/CEO, Novaworks; Chair, XBRL US Domain Steering Committee (DSC); Leader, XBRL Technical Advisory Committee for XBRL US (XTAC); Member, XBRL Standards Board and OIM Working Group. In our last blog,...

Digital Asset Working Group (DAWG)
XBRL Reference posted February 10, 2026

This working group engages regulators who cover the emerging digital asset marketplace including the Federal Deposit Insurance Corporation (FDIC), the Securities and Exchange Commission (SEC) and others tasked with regulating digital asset issuers....




Newsletter for the Reporting Standard of Business and Government
Page posted February 5, 2026

January, 2026 New York and New Jersey reintroduced Climate Corporate Data Accountability Legislation. State legislatures reintroduced bills that had been initially introduced in 2025. Both legislation call for the reporting of greenhouse gas...

Modernizing XBRL
Point of View posted January 22, 2026

By Scott Theis, President/CEO, Novaworks; Chair, XBRL US Domain Steering Committee (DSC); Leader, XBRL Technical Advisory Committee for XBRL US (XTAC); Member, XBRL Standards Board and OIM Working Group. XBRL is modernizing and...




December 2025 Newsletter
Page posted January 5, 2026

December, 2025 Happy New Year, and welcome back from the holidays! We're excited about the opportunities ahead. Ask us about joining existing committees that are influencing the direction of reporting by businesses, utilities,...

Digitizing data to combat climate change
Research posted December 16, 2025

Understanding and addressing climate change involves data governance - the cost-effective management of climate data assets through a structured system of policies, roles, processes and controls to ensure availability, usability, and integrity. Environmental...




Comment