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.


States Step In: Corporate Climate Reporting Summary
Point of View posted May 4, 2026

This summary highlights the discussion during the Corporate Climate Reporting workshop, held on April 21, 2026 during San Francisco Climate Week. The program featured a keynote discussion with Anne Simpson, Vice Chair, Official...

Building on a Strong Foundation. 
Point of View posted April 14, 2026

By Campbell Pryde, President and CEO, XBRL US How the OIM Taxonomy Model Advances XBRL for Regulators and Why XBRL’s Continuing Evolution Makes it the Right Choice. XBRL has proven itself over two...




Getting XBRL in LLMs for as-filed research
Point of View posted March 19, 2026

By David Tauriello, Vice President of Operations, XBRL US It's generally accepted that structured data improves analysis. Recent advances in artificial intelligence mean getting machines to find and access machine-understandable structured data is also...




2026 Special Purpose Acquisition Companies
XBRL Taxonomy posted March 16, 2026

The Special Purpose Acquisition Companies (SPAC) taxonomy refers to the classification and organization of data related to tagging of disclosures related to special purpose acquisition companies.

2026 Resource Extraction Payments Taxonomy
XBRL Taxonomy posted March 16, 2026

This taxonomy is designed to enhance transparency and accountability in the extractive industries, such as oil, natural gas, and mining, by requiring companies to disclose specific information about the payments they make to...




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