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What Is XBRL? Understanding the Future of Digital Sustainability and ESG Reporting
At the 2025 ESG Summit hosted last month by the Accounting Research and Development Foundation, digital sustainability was a central topic. XBRL was mentioned repeatedly and drew attention across multiple sessions. Many experts believe that adopting XBRL can improve reporting transparency and data comparability. As global expectations for sustainability information quality become more stringent, XBRL is regarded as a key trend shaping the future of sustainability reporting. This article explains the fundamentals of XBRL and explores how it drives the digital transformation of sustainability information, accelerates ESG tool adoption and improves disclosure efficiency.
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