New Data Types and Unit Types support upcoming disclosures
The XBRL Standards Board this week approved updates to the XBRL Data Type Registry (DTR) and Units Type Registry (UTR) to help facilitate digital sustainability reporting.
New sustainability reporting standards, including those published by EFRAG, create the need to disclose a range of sustainability intensity measures by reporting a metric in conjunction with a monetary unit. For example, cubic meters of water used by an enterprise in the generation of €1 of revenue. The latest entries in the Unit Type Registry and the Data Type Registry support these kinds of compound reporting terms.
You can find these new additions at the bottom of the pages available here and here.
