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.


AI and Structured Data: Optimizing Performance in Financial Markets
Point of View posted May 25, 2026

Highlights from the May 15, 2026, AI and Structured Data Forum, featuring the Securities and Exchange Commission, the AICPA, Auditchain, Broadridge Financial, the Center for Research toward Advancing Financial Technologies (CRAFT), Crowe LLP,...

Newsletter for the Reporting Standard of Business and Government
Page posted May 11, 2026

April, 2026 SEC announced proposed amendments for optional semiannual reporting. The Securities and Exchange Commission (SEC) announcement about the proposal and amendment explained that it would give public companies the option of filing...




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...




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