• White paper : INTERCONNECTIVITY ENABLED THROUGH XBRL – The first paper in a series of four papers discussing, from the viewpoint of various types of stakeholders, the use, and benefits of XBRL for the materialisation of relevant interconnections between domains (such as Sustainability/ESG reporting and financial reporting).


The XBRL Europe Sustainability / Environmental, Social and Governance (ESG) Working Group was created at the 22nd XBRL Europe day in Rome February 2019 as a working group of the XBRL Europe association to support the implementation of XBRL by describing best practices regarding the implementation of ESG reporting.


The XBRL Europe Sustainability/ESG Working Group focuses on digitisation of Environment, Social & Governance data for machine readable reports and relevant stakeholders. It will identify and provide guidance on ESG reporting initiatives. It aims to connect or to support relevant stakeholder in or outside Europe working on the electronic filing, exchange, publishing, and analysis of non-financial data of companies for which XBRL is the relevant standard.

2020-2021 Achievements

Over the past years the Sustainability/ESG Working Group co-chaired by René Van der Meij (XBRL NL) and Matthieu Garat (XBRL France) particularly focused on:

  • Answer on 9th of June 2020 to the public consultation on the revision of the Non-Financial Reporting Directive (NFRD) from the European Commission
  • Organisation of the 25th XBRL Europe Digital Event on SBR/ESG in June 2020 (LINK)
  • Organisation of the 28th XBRL Europe Digital Event on ESG in June 2021 (LINK)
  • Answer on 15th of March 2021 to the public consultation on the European Single Access Point (ESAP) from the European Commission
  • A letter on the 4th of December to ESMA regarding the consultation “Draft advice to European Commission under Article 8 of the Taxonomy Regulation”.
  • Developing a repository to collect information on XBRL usage with IMP
  • Inventory of present and new European legislation/standards/frameworks which have an impact on the electronic filing, exchange, publishing, and analysis of non-financial data of companies
  • Periodic meetings and participation to work with institutions and standards setters (EFRAG, etc.), participation to various conferences or other events
  • Writing a first whitepaper in a series of XBRL ESG relevant papers (in progress – for December 2021)

2022 Work Plan

  • Working Group communications enhancement
  • Investigation and presentation of every Europe evolution and initiative that are concerning ESG and XBRL implementation on ESG
  • Writing of additional XBRL EGS relevant whitepapers
  • Sustainability conference for the 30th XBRL Europe Event (June 2022)

This working group does not include commercial work for stakeholders and/or individual businesses.

Documents shared inside the Sustainability/ESG Working Group are restricted for members only.

The Sustainability/ESG Working Group welcomes new members, don’t hesitate to contact the co-chairs of the Working Group or info@xbrleurope.org if you’re interested!