Perspektywy kształtowania sprawozdawczości zrównoważonego rozwoju w oparciu o standard XBRL

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Abstract
Purpose | The aim of this article is to identify a new research area, namely the digitalisation of sustainability reporting, and to determine how the XBRL ESRS taxonomy is perceived by those experienced in XBRL-based financial reporting. Research method | The study used a grounded theory methodology. Semi-structured interviews were conducted with XBRL experts who had up-to-date and in-depth knowledge of taxonomy used for ESG reporting purposes. Results | The XBRL ESRS taxonomy constitutes a digital transposition of ESRS standards, and the design of this taxonomy is considerably more complex than that of the ESEF taxonomy. Most tags are non-numeric in nature, which may pose a significant challenge for companies required to tag sustainability reporting. Many of them are not yet prepared, or even unaware of the obligation to digitalise ESG reports. Therefore, it is necessary to involve XBRL experts, or even follow the structure of the ESRS taxonomy when creating the layout and content of the report itself. This may suggest a shift towards adopting a rules-based approach in sustainability reporting. Originality / value / implications / recommendations | The study reveals the perspectives of two sides of the ESG report digitalisation process (the user and the regulator) prior to the final adoption of the ESRS taxonomy and the determination of its scope of application. The results highlight the challenges that entities subject to mandatory ESG report tagging are likely to face.

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