Point of View is a forum for opinions and thoughts from XBRL US and the XBRL community about business, industry, finance, regulation and legislation, where data standards can play a role. We welcome your feedback on the XBRL point of view.
September 30

Digital Climate Reporting Roundtable Summary Report

Review an AI summary of key findings from the XBRL US’ Global Climate Reporting Roundtable, held during NY Climate Week on September 22, 2025. The roundtable featured keynote talks from New York State Assemblymember Deborah Glick and California State Senator Scott Weiner. Roundtable speakers participated from the AICPA, BNY, the Data Foundation, the IFRS Foundation, KPMG, and XBRL US.

Does structured energy data work better with AI?

By Mark Ward, Applications Manager, XBRL US
This analysis continues our work leveraging the desktop version of Anthropic’s Claude LLM, we decided to test out how it works with energy-related data reported by public utilities to the Federal Energy Regulatory Commission (FERC). Our key takeaways? XBRL sourced AI results are more reliable, accurate, authoritative, and complete than AI responses generated using unstructured data.

Supercharge AI with XBRL

By Michelle Savage, Vice President, Communication, XBRL US On its own, AI is a powerful analytical tool. XBRL can supercharge its responses. Last month we published a blog, AI is smarter with structured standardized data, about an academic study that analyzed thousands of SEC filings to learn what could boost the accuracy of information returned […more]

Banks gain with govt-shared data dictionaries (SBR)

By Campbell Pryde, President and CEO of XBRL US; and John Turner, CEO of XBRL International This blog is a follow-up to an earlier post on Standard Business Reporting in the Netherlands and is based on an interview with René van der Meij, Chief Technology Officer at SBR Nexus, an initiative developed by Dutch banks. […more]

Earlier (2025)

Artificial intelligence is smarter with structured standardized data

By Ariel Markelevich, Professor of Accounting, Sawyer Business School, Suffolk University Artificial intelligence is increasingly used to assist in financial decision making, from financial forecasting to predicting stock prices and identifying fraud. Users of AI know that there can be hurdles to overcome such as hallucinations and errors. A logical question to ask is if […more]