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

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.