How XBRL for ESG reporting will impact standardization

Here’s a note from Marie-Josée Privyk about this article:

Strongly recommend this read from XBRL US to anyone in the corporate sustainability reporting space. Makes me wonder whether it’s standardization of disclosures that will drive digitization and machine readability (and data interoperability, which we like to call data mobility), or whether it’s digitization and machine readability that will drive standardization…

Either way, the two combined is direction of travel, and both will facilitate auditability. And guess which business function is already well versed in machine readable, standardized corporate disclosures…