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Gri brazil focus point xbrl panel nov 26 2012 presented by liv watson final
1. What is XBRL & GRI and XBRL
Nov 26, 2012
Presented By:
Liv Apneseth Watson
Founding Member of XBRL
Director of International Business Development, WebFilings
2. About Liv Apneseth Watson
• Director Of International Business Development
6. Looking at XBRL in Different Ways
• A freely available, market-driven, open, global
standard for exchanging business information
7. Looking at XBRL in Different Ways
• XBRL is a means of modeling the meaning of
business information in a form
comprehendible by computer applications
XBRL is a formal description
of concepts, terms, and
relationships within a given
knowledge domain.
8. Adding Meaning to Electronic Data
Presentation
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Standardization Presentation
現金及び現金等価物
Деньгиenїх etэквиваленты
Comptant Comptant
Kas Geldmiddelen
现金与现金等价物
Cash та Geld nahe Mittel
Geld &и ихEquivalents
Гроші & Cashеквіваленти
Equivalents
Label References
GAAP I.2.(a)
cashCashEquivalentsAndS
Instructions
hortTermInvestments
Ad Hoc disclosures
XBRL
Item
Calculation
Cash = Currency + Formulas
Deposits Cash ≥ 0
Contexts
US $
FY2004
Validation Budgeted
11. GRI and XBRL
The goal of this document is to
provide guidance to people
who use the GRI
Taxonomy to either report
sustainability information or wish to
receive it.
Source: https://www.globalreporting.org/resourcelibrary/GRI-Taxonomy-Implementation-Guide-2012.pdf
12. Different types of users of the GRI XBRL taxonomy
• Reporters:
– Organizations who disclose their sustainability performance
• Filing agent:
– Organizations creating a report on behalf of another organization
• Consumers:
– Organizations that use information provided by reporters
• Extenders:
– Organizations that create an XBRL taxonomy reusing the work done
by GRI
• Regulators and governmental agencies:
– Organizations that adopt the GRI Taxonomy to define reporting
requirements to be provided by filing organizations
• Software vendors:
– Organizations that embed the GRI Taxonomy in their solutions
13. GRI’s XBRL Voluntary Filing Program
• GRI Taxonomy 2012 / G3. and G3.1.
• GRI Taxonomy enables organizations to tag their
sustainability data in reports
For More Information Contact: XBRL@GlobalReporting.org
14. Liv A. Watson
Director, International
Business Development
liv.watson@webfilings.com
Author or contributing author to the following books:
Liv A. Watson
www.webfilings.com
Notes de l'éditeur
An XBRL taxonomy is an industry-specific categorization scheme that defines and 'tags' data in relation to its purpose, framework or outline. It enables users to uniquely tag and identify individual detailed reporting elements which can be easily shared electronically. In the case of the GRI Taxonomy, data can be tagged following the GRI Guidelines.The new GRI Taxonomy enables organizations to tag their sustainability data in reports. This will help report users – including regulators, investors and analysts – to find and analyze sustainability information.Organizations can benefit from a well-defined structured format for collecting and disseminating sustainability information. It enables reporters, analysts, regulators and others to exchange sustainability data electronically and inform stakeholders with consistent and high quality information.