Sustainability Reports Based on XBRL through a Service-Oriented Architecture Approach

DOI

10.2991/cas-15.2015.34How to use a DOI?

Keywords

disclosure; sustainability; global reporting initiative; SOA; XBRL.

Abstract

The practice of disclosure of information on corporate sustainability represents a breakthrough in relations between business and society. The initiative of the Global Reporting Initiative (GRI) in the adoption of XBRL in the process of dissemination of sustainability reporting contributes to the increase of their quality; however, the great heterogeneity of enterprise information systems still pose an obstacle to their use in the corporative scenario. This article presents a conceptual model for the adoption of a service-oriented architecture for issuing reports based on XBRL taxonomy proposed by GRI in supporting the processes of disclosure of sustainability information.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mota Edson
AU  - Costa Daniela
AU  - Caetano da Silva Paulo
PY  - 2015/08
DA  - 2015/08
TI  - Sustainability Reports Based on XBRL through a Service-Oriented Architecture Approach
BT  - Proceedings of the 2015 AASRI International Conference on Circuits and Systems
PB  - Atlantis Press
SP  - 143
EP  - 146
SN  - 2352-538X
UR  - https://doi.org/10.2991/cas-15.2015.34
DO  - 10.2991/cas-15.2015.34
ID  - Edson2015/08
ER  -