A Futuristic View of Using XBRL Technology in Non-Financial Sustainability Reporting: The Case of the FDIC

The rapid use and development of information communication technology capabilities in the public sector has revolutionized mechanism that government agencies to collect, process, disseminate data. Electronic is one strategic initiatives many have considered adopting offer efficient web-based services operations. Although there been efforts examine implementation process technological innovations financial business reporting, are about face a bigger challenge developing or current technologies assess their usefulness for non-financial sustainability reporting. Extensible Business Reporting Language, XBRL, adopted by U.S. Federal Deposit Insurance Corporation (FDIC) data quarterly call reports filed banks. Using Rogers’ well-established theory innovation adoption this paper discusses FDIC’s XBRL investigates roles experiences agency’s stakeholders. A case study research methodology, supported semi-structured interviews, used explore each phase process. findings reveal was facilitated stakeholder engagement, technical support, decision-making This contributes literature examining applications, benefits, challenges using data, which still an under-researched area. Therefore, implications reporting will be insightful future regulatory adopters stakeholders including filer banks, software vendors, various users information.