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Comparison Across Years | Using LLMs to Analyse Narrative Disclosures

March 5, 2026

This is the fourth entry in the blog series “Using LLMs to Analyse Narrative Disclosures.” So far, we’ve seen how structured XBRL tagged data combined with LLMs enables quick and meaningful analysis — from identifying disclosure patterns and anomalies to exploring sentiment and tone in management narratives. In this part, we’ll take the analysis a […]

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OIM Taxonomy in Practice: Exploring the Emerging Possibilities

March 3, 2026

XBRL International is working a strategic modernisation of the XBRL standard, and that’s what OIM Taxonomy is all about. In this two-parter, we set out where we are, what we’re aiming for, and where – with your help – we’re going next. Both posts are based on internal presentations by Paul Warren, XBRL International’s Technical […]

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Introducing OIM Taxonomy: An Easier, Faster, More Powerful XBRL Experience

March 3, 2026

XBRL International is working a strategic modernisation of the XBRL standard, and that’s what OIM Taxonomy is all about. In this two-parter, we set out where we are, what we’re aiming for, and where – with your help – we’re going next. This post focuses on high-level goals, and the next will dive into new […]

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Sentiment Analysis | Using LLMs to Analyse Narrative Disclosures

February 5, 2026

This is the third entry in the blog series “Using LLMs to Analyse Narrative Disclosures.”  In the previous analysis, we explored how liquidity risk disclosures revealed clear patterns and outliers, offering valuable signals through structured XBRL tagging and LLM-powered summarisation. In this part, we shift focus to sentiment analysis — examining how management frames its […]

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Guaranteeing trust with XBRL digital signatures

February 5, 2026

This guest blog is by Tom Wacha, Director of XBRL Product Management at Workiva and a volunteer on the Arelle open source XBRL platform. He is also a member of XBRL International’s Best Practices Board. Today, business reporting has transitioned from paper documents to digital data. While this shift has increased transparency and efficiency, it […]

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Topic Analysis and Anomaly Detection | Using LLMs to Analyse Narrative Disclosures

January 29, 2026

This is the second entry in the series “Using LLMs to Analyse Narrative Disclosures.” In the previous piece, we saw how a simple prompt was sufficient to uncover the pattern of audit firms across 900 reports. Because the exact fact — the audit firm code (EDRPOU) — was explicitly tagged, it became easy and reliable to […]

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What is XBRL?

January 16, 2026

XBRL elevates business reporting from chore to value-add. It’s the vital digital infrastructure that unlocks investor-grade insight, boosts AI performance and enables increasingly interconnected global business. Find out what it’s all about in our new video.

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Using LLMs to Analyse Narrative Disclosures | Overview of disclosure

January 15, 2026

Narratives in disclosures are just as important as numbers—but much harder to analyze. Numbers can be easily fed into a model for comparison or trend analysis. Text, however, is less straightforward. Regulatory disclosures, especially sustainability reports, often contain large volumes of narrative information: policies, strategies, risk explanations, and qualitative context. Traditionally, text analytics has been […]

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Test environments for XBRL reporting success. 

Test environments: The key to successful business reporting programmes

December 18, 2025

This guest blog, by Tom Wacha, covers guidance on test environments as part of the broader XBRL International guidance on the features of an XBRL data collection and processing platform. Tom Wacha works as the Director of XBRL Product Management at Workiva and as a volunteer on the Arelle open source XBRL platform. He is […]

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Digital reporting is vital infrastructure for CSRD

October 16, 2025

This article was originally published on LinkedIn here. AI is an extraordinarily important new technology, but it is not a magic wand. As the CSRD negotiations enter their last stages, some MEPs are wondering whether AI can replace digital reporting. The answer is ‘no’, but it is its natural complement. As the EU seeks to encourage […]

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