A Framework for Auditing XBRL Documents Based on the GRI Sustainability Guidelines

摘要

The adoption of XBRL by the Global Report Initiative (GRI) in the disclosure of sustainability reports contributes to the increase of their quality; however, the heterogeneity of enterprise information systems and the adoption of efficient audit processes are potential obstacles to the use of such reports in the corporate setting. Although the adoption of XBRL represents an improvement for the analysis and use of sustainability data, it lacks an integration framework that allows users to benefit from the standardization proposed by the GRI. In an attempt to solve system and data integration issues in this heterogeneous setting and also to improve the efficiency of sustainability report audit, a service framework is proposed. The framework consists of a process model for the generation and analysis of sustainability reports, an architecture to structure the information environment of organizations, operators for analytical processing (OLAP) data sustainability and an analysis of sustainability data.