Investors Financial Reporting Lab Lab’s work on XBRL

Lab’s work on XBRL

This section of the Lab’s web pages provide an overview of our work on XBRL as well as some helpful links to more information.

Latest publications

Structured reporting: an early implementation study (Otober 2021) [Report] [Dear CEO letter]
UK structured electronic reporting: Resources for companies (September 2021) [Report]
UK structured electronic reporting: Survey results (September 2021) [Report]

Earlier publications

European Single Electronic Format: Infographic (January 2018) [Report]
XBRL deep dive - Digital future of corporate reporting (December 2017) [Report]


Financial Reporting Lab Structured Reporting webinar -  Tuesday 7th December 2021

The Lab organised a 1-hour webinar on 7 December 2021, primarily aimed at companies and service providers, that highlighted some findings of the Lab's review of a set of 50 structured reports, regulatory updates and tips for companies. The webinar covered areas such as: 

  • how to set up the structured reporting process;  
  • how to enhance the usability of structured reports; and 
  • ​common tagging issues to avoid. 

A recording of the webinar is available here and the slides are available here.

Financial Reporting Lab ESEF event -  Friday 13th September 2019

This one-day event allowed companies get some hands-on experience of the tagging process, see a number of the tools in action and participate in peer-based roundtables to consider issues such as how the design process fits in, the role of the board and investor views. A summary of the event is available here.

UK Digital Reporting Forum - 6 December 2018

Regulations, expectations and technology are driving an acceleration in the digitisation of corporate reporting across Europe. This half day event provided an opportunity for preparers and other stakeholders to learn about what to expect from changes to European regulation and what companies and others might learn in their own digital reporting transition. 
A recording of the event is available here 
Slides for the event are available here.

Podcasts and blogs


A day with XBRL (October 2018)
How to build an ESEF cake (November 2018)


Investors view on structured data (January 2019)
Regulators view on structured data (part 1) (March 2019)
Regulators view on structured data (part 2) (April 2019)

Example XBRL report

As part of our digital future: XBRL mapping project we have produced a hybrid annual report which combines elements of XBRL and HTML in a designed format. The report is available as a hosted webpage.
This sample report is helping us understand some of the possible practical difficulties that companies might have in the future when XHTML annual reports will be required (under the transparency directive).

Before accessing the material please see the following disclaimer.

Other useful material