Leveraging XBRL for Market Transparency and Efficiency

This case study explores how the Indonesia Stock Exchange implemented XBRL to improve the quality, consistency, and usability of financial reporting data. It covers IDX’s implementation journey, the challenges it faced with PDF-based and inconsistent reporting formats, how it supported listed companies through training and stakeholder engagement, and how XBRL is now used for validation, monitoring, analysis, and data reuse. The case study also highlights IDX’s approach to taxonomy maintenance, operational governance, key benefits achieved, remaining areas for improvement, and future plans for scaling and enhancing its XBRL infrastructure.

This case study was published in September 2025.

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