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Which statements about Inline XBRL are TRUE? Select all that apply.
Correct Answer: A,C,D
Inline XBRL (iXBRL)is the digital reporting format required under theCorporate Sustainability Reporting Directive (CSRD)to ensure standardized and machine-readable sustainability reporting. * It is required under CSRD for sustainability reporting * TheCSRD mandates the use of Inline XBRLfor sustainability reports, ensuring digital tagging for structured data submission, making informationeasier 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, allowingstructured 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. TheInline 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 XBRLis 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. * Commission Delegated Regulation (EU) 2023/2772 * Compilation Explanations January - July 2024 Official References:
