Consultant Column

At the 2025 ESG Summit hosted by the Accounting Research and Development Foundation last month, "Digital Sustainability" became a focal point of discussion. XBRL was mentioned multiple times, becoming one of the key focuses across various sessions. Many experts believe that XBRL adoption helps improve report transparency and data comparability. As global requirements for sustainability information quality become increasingly stringent, XBRL has been regarded as a key trend in future sustainability reporting development. This article will further explain the basic concepts of XBRL and explore how it drives the digital transformation of sustainability information, accelerating ESG tool applications and improving disclosure efficiency.