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What is XBRL & GRI and XBRL
                          Nov 26, 2012


Presented By:
Liv Apneseth Watson
Founding Member of XBRL
Director of International Business Development, WebFilings
About Liv Apneseth Watson

• Director Of International Business Development
Agenda
• What is XBRL?
• GRI and XBRL.
XBRL is the
  electronic
language for
   business
 information
  exchange
XBRL a 2007 Breakthrough Idea!
       Here Comes XBRL
Looking at XBRL in Different Ways

• A freely available, market-driven, open, global
  standard for exchanging business information
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.
Adding Meaning to Electronic Data
                                          Presentation
                                           Presentation
                                           Presentation
                                           Presentation
    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
Intelligent Machine Readable Data
The Benefits
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
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
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
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

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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
  • 3. Agenda • What is XBRL? • GRI and XBRL.
  • 4. XBRL is the electronic language for business information exchange
  • 5. XBRL a 2007 Breakthrough Idea! Here Comes XBRL
  • 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 Presentation Presentation Presentation 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

  1. 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.