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GRI ESRS-Professional Exam - Topic 5 Question 4 Discussion
Topic #: 5
Which statements about Inline XBRL are TRUE?
Select all that apply.
Inline XBRL (iXBRL) is the digital reporting format required under the Corporate Sustainability Reporting Directive (CSRD) to ensure standardized and machine-readable sustainability reporting.
It is required under CSRD for sustainability reporting
The CSRD mandates the use of Inline XBRL for sustainability reports, ensuring digital tagging for structured data submission, making information easier to analyze by regulators and investors.
(A) is correct
It only applies to narrative disclosures, not numerical data
Incorrect. Inline XBRL applies to both numerical data (KPIs, metrics) and narrative disclosures, allowing structured reporting across qualitative and quantitative sustainability information.
(B) is incorrect
It makes reports both human-readable and machine-readable
True. Inline XBRL embeds machine-readable tags into a human-readable document, ensuring both usability and compliance with digital reporting requirements.
(C) is correct
It ensures that tags are embedded within a visually clear format
Correct. The Inline XBRL standard ensures that the digital tags do not alter the visual presentation of the report, maintaining clarity for human readers while allowing structured data extraction.
(D) is correct
Conclusion:
Inline XBRL is required under CSRD (A), makes reports both human-readable and machine-readable (C), and ensures a visually clear format (D). However, it applies to both narrative and numerical data, making (B) incorrect.
Official Reference:
Commission Delegated Regulation (EU) 2023/2772
Compilation Explanations January - July 2024
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