Sustainability Reports Based on XBRL through a Service-Oriented Architecture Approach
Mota Edson, Costa Daniela, Caetano da Silva Paulo
Available Online August 2015.
- https://doi.org/10.2991/cas-15.2015.34How to use a DOI?
- disclosure; sustainability; global reporting initiative; SOA; XBRL.
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - https://doi.org/10.2991/cas-15.2015.34 ID - Edson2015/08 ER -