Overview

If you’re a regulator implementing or expanding digital reporting, this playbook tells you what you need to know – including key questions to consider and best practice drawn from international experience. This XBRL Regulatory Playbook has been developed to guide regulators in strengthening digital reporting frameworks and advancing the effective use of structured data. It offers a comprehensive overview of both policy and technical dimensions of XBRL implementation, addressing the strategic decisions, stakeholder considerations, and operational practices that underpin successful digital disclosure initiatives.

By drawing on established best practices and lessons from real-world implementations, the playbook seeks to help regulatory authorities anticipate and overcome common challenges, avoid duplication of effort, and build systems that deliver long-term value. Its overarching objective is to accelerate the availability of high-quality, investor-grade digital data within markets—particularly in support of emerging sustainability disclosure requirements and broader data-driven supervision.