Business Intelligence in Environmental Reporting Powered by XBRL

The paper discusses several critical points of the whole concept of Business Intelligence (BI) approach to environmental reporting powered by XBRL. First, and most important, is the usage of structured data delivered via XBRL. The main profit on usage of XBRL is the optimization of the Extract, Transform and Load (ETL) process and its combination commonly used best practices on data warehouse models. The whole BI workflow could be moved further by additional data quality health checks, extended mathematical and logical data test, basics of data discovery and drill-down techniques. The state of the art on the XBRL level and also current trends of environmental reporting is introduced in the paper. We also analyse the trends in BI technologies regarding to the application domain on environmental reporting. The methodology reflects today’s technical standards of XBRL accordingly to the application via ETL process. The concept for standardized data warehouse model for the environmental reporting based on the specific XBRL taxonomy is described and our next approach is explain together with the pros and cons of the selected approach.