GRI ESRS-Professional Exam - Topic 5 Question 4 Discussion

Actual exam question for GRI's ESRS-Professional exam

Question #: 4
Topic #: 5

[All ESRS-Professional Questions]

Which statements about Inline XBRL are TRUE?

Select all that apply.

AIt is required under the CSRD for sustainability reporting

BIt only applies to narrative disclosures, not numerical data

CIt makes reports both human-readable and machine-readable

DIt ensures that tags are embedded within a visually clear format

Show Suggested Answer

Suggested Answer: A, C, D

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.

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

by Fausto at Mar 08, 2025, 11:35 PM

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Tennie

4 months ago

A, C, and D are all true!

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Brigette

5 months ago

D makes total sense, clear format is key!

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Annmarie

5 months ago

Wait, B can't be right, can it? That sounds off.

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Leigha

5 months ago

C is spot on, it’s both human and machine-readable.

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Omega

5 months ago

A is true, definitely required for CSRD!

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Daniel

6 months ago

The part about tags being embedded in a clear format sounds familiar, but I can't recall if that's a specific requirement of Inline XBRL.

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Corinne

6 months ago

I feel like I read somewhere that Inline XBRL applies to both narrative and numerical data, but I'm not completely certain about that.

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Blythe

6 months ago

I remember practicing a question about Inline XBRL, and I think it does make reports both human-readable and machine-readable.

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Justine

6 months ago

I think Inline XBRL is definitely related to the CSRD, but I'm not sure if it's strictly required for all sustainability reports.

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Kristian

6 months ago

Okay, I've got a good handle on this. Inline XBRL ensures the tags are embedded within a visually clear format, so option D is true. I'm feeling good about selecting the correct answers here.

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Margurite

6 months ago

Hmm, I'm a bit unsure about option B. I thought Inline XBRL applied to both narrative and numerical data, but I'll have to review that detail. The other options seem straightforward though.

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Joni

6 months ago

I'm pretty confident about this one. Inline XBRL is designed to make reports both human-readable and machine-readable, so option C is definitely true. The other options also sound accurate based on what I've learned.

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Leota

6 months ago

Okay, let's think this through step-by-step. I know Inline XBRL is related to sustainability reporting, so option A is likely true. The other options seem plausible as well, but I'll double-check my understanding.

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Dorothy

6 months ago

This question seems straightforward, but I want to make sure I understand the key details about Inline XBRL before selecting the correct answers.

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Carey

1 year ago

A is interesting, but I'm not familiar with the CSRD requirement. Guess I better brush up on my regulatory knowledge before the exam!

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Margot

12 months ago

D) It ensures that tags are embedded within a visually clear format

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Alishia

12 months ago

C) It makes reports both human-readable and machine-readable

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Osvaldo

12 months ago

A) It is required under the CSRD for sustainability reporting

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Maira

1 year ago

D) It ensures that tags are embedded within a visually clear format.

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Elvera

1 year ago

D is definitely true - the embedded tags in a visually clear format are what make Inline XBRL so user-friendly. *chuckles* I bet the exam writers had fun coming up with these options!

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