earticle

영어

This paper presents how to develop an environmental reporting guideline in the digital format using XBRL(eXtensible Business Reporting Language), which is an XML language specialized in business reporting. XBRL allows for writing business reports in a consistent and flexible manner by defining concepts and relationships. The Korean environmental reporting guideline is used as a reference example for demonstrating the potential of a XBRL taxonomy for the digital-format guideline. Based on the experience, we discuss the applicability of XBRL to environmental reporting and review how to prepare for the standardization of such a taxonomy in the near future.