The project, in which Prof. M. Karwowski, participates, is of a research nature. It is being carried out as part of an intercollegiate rector’s grant (RG/PRNT/24).
Implementation period: 2023-2024
The aim of the project is to analyze the current use of the XBRL standard in financial reporting and to attempt to assess the possibilities of its application in sustainability reporting and taxonomy disclosures. The research plan is as follows:
1. The essence of tagging information using the XBRL standard.
2. Application of XBRL in the EU in accordance with the ESEF regulation.
3. Possibilities of using XBRL as a markup language in sustainability reporting and taxonomy disclosures.
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