The [Draft] GRI Sustainability Taxonomy Architecture and Implementation Guide

The [Draft] GRI Sustainability
Taxonomy Architecture and
Implementation Guide
Last updated: 11th June 2024

© GRI 2024

The [Draft] GRI Sustainability Taxonomy Architecture and Implementation Guide

Table of Contents
1

Introduction to GRI ................................................................................................................... 3
1.1 GRI and its mission ................................................................................................................ 3
1.2 The GRI Standards and its main features .............................................................................. 3
1.3 Impact and financial sustainability disclosures ....................................................................... 5
1.4 Relationship with other standards setters .............................................................................. 62

Why is GRI developing an XBRL taxonomy? .......................................................................... 7

3

Understanding the Structure of the GRI Standards ................................................................. 9

4

The [draft] GRI Sustainability Taxonomy Architecture ........................................................... 12
4.1

Considerations for determining the Taxonomy Architecture .......................................... 12

4.2 Folder Structure ................................................................................................................... 12
4.3 Taxonomy Package ............................................................................................................. 13
4.4 Approaches used for data modelling in the Taxonomy ....................................................... 14
4.5 Element grouping in the Taxonomy ..................................................................................... 18
5Reporting Material Topics and Omissions ............................................................................. 21

6

Technical features .................................................................................................................. 23
6.1 Categorical Elements - Extensible Enumerations ................................................................ 23
6.2 Categorical Elements - BooleanItemType ............................................................................ 24
6.3 Different Datatypes used across the Taxonomy .................................................................. 25
6.4 Use of specific labels within the Taxonomy......................................................................... 25
6.5 Tagging of intensity ratios ................................................................................................... 26

7

Validation rules ....................................................................................................................... 28
7.1 Modelling of validation rules in formula linkbase ................................................................. 28

Appendix A: XBRL Glossary .......................................................................................................... 30© GRI 2024

The [Draft] GRI Sustainability Taxonomy Architecture and Implementation Guide

1 Introduction to GRI
1.1 GRI and its mission
Established in 1997, GRI (Global Reporting Initiative) is an independent, international not for profit
organization that helps businesses and other organizations take responsibility for their impacts byproviding them with the global common language to communicate those impacts – the GRI
Standards, which are provided as a free public good for use by reporting organizations.
GRI envisions a sustainable future enabled by transparency and open dialogue about impacts.
This is a future in which reporting on impacts is common practice by all organizations around theworld. By better understanding, managing and disclosing their impacts, organizations can unlock
benefits that inform decisions, reduce risks, improve business opportunities and strengthen
stakeholder relationships, and enables organizations to demonstrate their contributions towards
sustainable development.
GRI works with its partners, businesses, investors, policymakers, civil society, labor organizations
and other experts to develop the GRI Standards and promote their use around the world. They
are the first and only global reporting standards to fully reflect the due diligence expectations forsustainability impacts - including on human rights, as set out in intergovernmental instruments by
the UN and OECD.
The GRI Standards have been developed by the Global Sustainability Standards Board (GSSB)
through a rigorous, independent, multi-stakeholder, transparent process, in the public interest,
that ensures reporting requirements reflect and align with the requirements of authoritativeintergovernmental instruments
Today, more than 14,000 organizations around the world use GRI for their sustainability reporting.
It is estimated that 78% of the world’s biggest 250 companies by revenue have adopted the GRI
Standards for sustainability reporting, and the GRI Standards are referenced in over 289 policies
from 102 countries worldwide.

1.2 The GRI Standards and its main features
The GRI Standards are a modular system of interconnected standards organized into threeseries: the GRI Universal Standards, GRI Sector Standards, and GRI Topic Standards, see
Figure 1.1.
The Universal Standards are used by all organizations when reporting in accordance with the GRI
Standards. Organizations use the Sector Standards according to the sectors in which they
operate, and the Topic Standards according to their list of material topics. Further information
about each of these series of the GRI Standards is included below:•

Universal Standards
The Universal Standards are composed of three Standards: GRI 1, GRI 2 and GRI 3. The
purpose and content of these Standards are set out below:
GRI 1: Foundation 2021 introduces the purpose and system of GRI Standards andexplains key concepts for sustainability reporting. It also specifies the requirements andreporting principles that the organization must comply with to report in accordance with
the GRI Standards.
GRI 2: General Disclosures 2021 contains disclosures that the organization uses toprovide information about its reporting practices and other organizational details, such as
its activities,

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Figure 1.1: The modular structure of the GRI Standards
governance, and policies. This information gives insight into the profile and scale of theorganization and provides a context for understanding the organization’s impacts.
GRI 3: Material Topics 2021 provides step-by-step guidance on how to determinematerial topics (i.e. topics that represent the organization’s most significant impacts on
the economy, environment, and people, including impacts on their human rights). GRI 3
also contains disclosures that the organization uses to report information about its
process of determining material topics, its list of material topics, and how it manages each
topic.
•

Sector Standards
The Sector Standards provide information for organizations about their likely material
topics. An organization uses the Sector Standards that apply to its sectors to help
determine its material topics and what information to report for the material topics. The
Sector Standards increase the quality, completeness, and consistency of reporting byorganizations within sectors.
The GRI Standards currently contain four Sector Standards: GRI 11: Oil and Gas Sector
2021, GRI 12: Coal Sector 2022, GRI 13: Agriculture, Aquaculture and Fishing Sectors
2022 and GRI 14: Mining Sector 2024.

•

Topic Standards
The Topic Standards contain disclosures for the organization to report information about
its impacts in relation to particular topics. The Topic Standards cover a wide range of
topics. The organization uses the Topic Standards according to the list of material topics
it has determined using GRI 3.
The GRI Standards currently contain 33 Topic Standards.

Organizations can choose to either report ‘in accordance’ or ‘with reference’ to the GRI
Standards. When organizations reporting in accordance, they provide a comprehensive picture ofPage 4 of 31

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their most significant impacts on the economy, environment, and people, including impacts on
their human rights, and how they manage these impacts. Organizations report with reference when
they cannot comply with all the requirements for reporting in accordance with the GRI Standards or when
they use selected GRI Standards, or parts of their content, to report information about specific topics for
specific purposes.

The requirements that have to be met for an organization to claim it is reporting in accordance
with, or with reference to, the GRI Standards are set out in GRI 1: Foundation 2021, Section 3.
Reporting in accordance with the GRI Standards.

1.3 Impact and financial sustainability disclosures
The GRI Standards enable organizations to report information about the most significant impactsof their activities and business relationships on the economy, environment, and people, including
impacts on their human rights. These impacts are identified and reported using GRI 3: Material
Topics 2021. The reported impacts are important to sustainable development and to anorganization’s stakeholders, such as investors, workers, customers, or local communities. This
perspective is also referred to as ‘impact materiality’. It has been adopted in the European
Sustainability Reporting Standards (ESRS) as one of the two dimensions an undertaking needs toreport on and is expected to see more widespread adoption in regulatory approaches around theworld.
The most significant impacts of an organization can also affect the availability, quality, andaffordability of the resources and relationships it depends on. Thus, an organization’s impacts canresult in risks and opportunities for the organization. In this context, ‘risks and opportunities’ isused to refer to the negative and positive effects on an organization’s prospects (e.g., financial
risk, market risk, operational risk, reputational risk); it does not refer to the likelihood of a negativeor positive impact (e.g., risk to society, risk to the environment).
The risks and opportunities that arise from an organization’s impacts can affect the organization’s
business model or strategy and, consequently, its cash flows, access to finance, or cost of capitalover the short, medium, or long term. For example, an organization’s high use of non-renewableenergy contributes to climate change and could, at the same time, result in increased operating
costs due to legislation that seeks to shift energy use toward renewable sources. Or, anorganization’s track record of respecting human rights and promoting gender equality at work
helps attract skilled workers, increasing the organization’s reputation and thus boostingcustomers’ demand for its products and services.
An organization’s impacts can thus give rise to sustainability-related risks and opportunities in the
short, medium, or long term. Nearly all, if not all, of the most significant impacts of anorganization, will eventually translate into risks and opportunities. Therefore, understanding these
impacts is a necessary first step in identifying risks and opportunities that result from anorganization’s impacts.
An organization’s dependencies on resources and relationships are also a source of risks andopportunities, independent of the organization’s impacts on those resources and relationships.
For example, when an organization’s business model depends on water that is affected by thepolluting activities of other organizations upstream in the river basin.
Information about the risks and opportunities that arise from an organization’s most significant
impacts and the organization’s dependencies on resources and relationships are reported underthe IFRS Sustainability Disclosure Standards. The material topics and related impacts determinedwith the GRI Standards provide crucial input for identifying the risks and opportunities that arise
from an organization’s impacts.
The IFRS Sustainability Disclosure Standards require disclosing material information about all
sustainability-related risks and opportunities that could reasonably be expected to affect anorganization’s business model or strategy and consequently its cash flows, access to finance, or
cost of capital over the short, medium, or long term. This includes the sustainability-related risks
and opportunities arising from the impacts of the organization on the economy, environment, andpeople. Information is material if omitting, misstating, or obscuring that information could

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reasonably be expected to influence decisions of primary users of general purpose financial
reports (that is, existing and potential investors, lenders, and other creditors).
The use of the GRI Standards and the IFRS Sustainability Disclosure Standards provides acomprehensive overview of an organization’s sustainability-related impacts, risks, andopportunities. The perspectives these standards bring are relevant in their own right andcomplement each other.
The European Sustainability Reporting Standards have adopted ‘financial materiality’ as thesecond dimension an undertaking needs to report on. The combination of impact and financial
materiality is referred to as ‘double materiality’ under the European Sustainability ReportingStandards.
An organization using the GRI Standards is required to report on its most significant impacts
regardless of whether the organization identifies, or over which timeframe it identifies, that those
impacts will lead to risks and opportunities for the organization. Therefore, it is important for theorganization to report on all the material topics that it has determined using the GRI Standards.
These material topics cannot be deprioritized on the basis that the organization identifies that they
will not result in risks and opportunities for the organization or by applying materiality definitions ofother reporting standards.

1.4 Relationship with other standards setters
In July 2021, GRI and the European Financial Reporting Advisory Group (EFRAG) signed acooperation agreement whereby both organizations agreed to share technical expertise to coconstruct new EU sustainability reporting standards and contribute to further global convergence.
This collaboration also aimed to assist the European Commission in fulfilling its objective toincrease corporate transparency in support of the European Green Deal.
In November 2023, crediting their close cooperation during the development of the draft ESRS,EFRAG and GRI acknowledged that they had achieved a high level of interoperability between
their respective standards in relation to impact reporting. A GRI-ESRS Interoperability Index was
made publicly available setting out how the disclosure requirements and datapoints in each set ofstandards relate to each other, emphasizing the high degree of commonality already achieved
and laying a solid foundation on which to build a reciprocal digital taxonomy.
GRI and EFRAG have agreed to continue to working together on the development of sector
standards and standards for SMEs, leveraging our knowledge and content to ensure optimalalignment between GRI and new ESRS standards. Both organizations have also agreed tocollaborate on a detailed mapping of the common ESRS and GRI Standards datapoints in order
to inform and align XBRL taxonomies through a digital correspondence table. The resulting
interoperable XBRL taxonomies should enable the identification and simplified tagging of common
datapoints.
The European Commission has been clear about its objective to build on existing standards. Thisapproach ensures global comparability and limits additional reporting burden for companies – andis a key driver for GRI’s active engagement in the development of the ESRS.
This approach also underpins GRI’s Memorandum of Understanding with the IFRS Foundation, in
relation to their International Sustainability Standards Board (ISSB). The collaboration with the
IFRS Foundation seeks to provide a seamless, global and comprehensive sustainability reporting
system for companies looking to meet the information needs of both investors and a broader
range of stakeholders.
The increased collaboration will optimize how GRI and ISSB Standards can be used together tofacilitate reporting on an organization’s impacts, risks and opportunities, including risks that arise
from the organization’s impacts.
The ISSB and the GSSB have committed to jointly identify and align common disclosures that
address information needs under the distinct scopes and purposes of their respective standards,
for both thematic and sector-based standard setting. An initial outcome of the collaboration will
involve a methodology pilot building on the recently published GRI 101: Biodiversity Standard andthe ISSB’s upcoming project on Biodiversity, Ecosystems and Ecosystem Services.

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2 Why is GRI developing an XBRL
taxonomy?
This is not the first taxonomy GRI has released. In 2013 a taxonomy was developed based on theG4 version of the GRI Guidelines. At the time, however, reporting of sustainability impacts was inan earlier phase and the sector not ready for digital reporting.
Today, however, the landscape has changed. With both the IFRS Sustainability DisclosureStandards and Corporate Sustainability Reporting Directive (CSRD) in the EU supporting
reporting using XBRL, reporting organizations will increasingly need to produce their reports indigital format alongside traditional, human readable formats.
There is also an increasing need for consistent, robust sustainability data that digital reporting
enables access to. Examples of the potential use of sustainability data include:
•
•
•
•
•
•

allowing reporting organizations to compare themselves to their peers and competitors,
as well as track performance against industry benchmarks for important sustainability
metrics;
supporting data-driven decision making by organizations, to improve sustainability
strategies and provide the basis for more accurate identification of sustainability-related
financial risks and opportunities;
providing a richer set of evidence on which regulators can design, improve and effectively
implement regional sustainability policies;
enabling robust data to support assessments made by rankers and raters, and allowing
investors to better identify companies that align with the sustainability requirements of
their portfolios;
supporting robust auditing of sustainability reports, andenabling academic and other research into sustainability topics and trends.

Access to robust data is also essential given the potential use of Generative AI (GenAI) to support
the drafting of sustainability reports. While GenAI offers opportunities to reduce the burden ofdrafting, allowing reporters to focus on improving quality of disclosures instead, it is important thatits application is based upon and supported by comprehensive, accurate and robust data.
The GRI Standards provide the ideal basis for developing this sustainability data because:•••

The GRI Standards are already embedded in sustainability reporting practices, used bymore than 14,000 organizations across different countries and sectors, many of whom
have reported using GRI across several years. This provides a rich source of existingsustainability data that could, for example, be used for robust benchmarking.
The GRI Topic Standards provide comprehensive coverage of sustainability topics,
including impacts on the economy, environment, and people. This could be used, forexample, to investigate correlations between and trends in performance against different
topics.
The GRI Standards are referenced or required by 289 policies in 102 countries worldwide,
meaning that GRI reported information is of direct relevance to these policies.

By digitizing its Standards, therefore, GRI aims to unlock access to sustainability data in a waythat benefits the reporting community.
Digitally formatted reports filed with GRI will also be subject to validation checks (see below),which will allow GRI to automatically check that reporters are adhering to certain requirements forreporting in accordance or with reference to the GRI Standards, including the use of omissions
and application of Sector Standards. These checks will provide a tool to help drive improvementsin the quality of reporting and recognize organizations who fulfil these requirements.
The GRI Sustainability Taxonomy will also provide a tool for regulators to define reporting
requirements for new policies and regulations. This will help close the loop between the design ofPage 7 of 31

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future policies, where these are based on the GRI Standards, and the implementation of reporting
against these using digital formats.
Finally, having a global set of digital sustainability reporting standards offers the opportunity for
GRI to help harmonize the reporting landscape even further by providing a bridge between
different sets of regulations that include non-financial sustainability disclosures.
Just as GRI has committed, along with EFRAG, to maximize interoperability between the GRI and
ESRS taxonomies, GRI also aims to map the correspondence of its taxonomy to ones that are
released alongside future sustainability regulations, ensuring that these are as aligned as far as
possible to reduce the reporting burden for organizations.

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3 Understanding the Structure of
the GRI Standards
The GRI Standards are a modular system of interconnected standards organized into threeseries: the GRI Universal Standards, GRI Sector Standards, and GRI Topic Standards, see
Figure 1.1.
The Universal Standards are used by all organizations when reporting in accordance with the GRI
Standards. Organizations use the Sector Standards according to the sectors in which they
operate, and the Topic Standards according to their list of material topics. Further information
about each of these series of the GRI Standards is included below:•

Universal Standards
The Universal Standards are composed of three Standards: GRI 1, GRI 2 and GRI 3. The
purpose and content of these Standards are set out below:
GRI 1: Foundation 2021 introduces the purpose and system of GRI Standards andexplains key concepts for sustainability reporting. It also specifies the requirements andreporting principles that the organization must comply with to report in accordance with
the GRI Standards (see below).
GRI 2: General Disclosures 2021 contains disclosures that the organization uses toprovide information about its reporting practices and other organizational details, such as
its activities, governance, and policies. This information gives insight into the profile andscale of the organization and provides a context for understanding the organization’s
impacts.
GRI 3: Material Topics 2021 provides step-by-step guidance on how to determinematerial topics (i.e. topics that represent the organization’s most significant impacts on
the economy, environment, and people, including impacts on their human rights). GRI 3
also contains disclosures that the organization uses to report information about its
process of determining material topics, its list of material topics, and how it manages each
topic.

•

Sector Standards
The Sector Standards provide information for organizations about their likely material
topics. An organization uses the Sector Standards that apply to its sectors to help
determine its material topics and what information to report for the material topics. The
Sector Standards increase the quality, completeness, and consistency of reporting byorganizations within sectors.
The GRI Standards currently contain four Sector Standards: GRI 11: Oil and Gas Sector
2021, GRI 12: Coal Sector 2022, GRI 13: Agriculture, Aquaculture and Fishing Sectors
2022 and GRI 14: Mining Sector 2024.

•

Topic Standards
The Topic Standards contain disclosures for the organization to report information about
its impacts in relation to particular topics. The Topic Standards cover a wide range of
topics. The organization uses the Topic Standards according to the list of material topics
it has determined using GRI 3.
The GRI Standards currently contain 33 Topic Standards.

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Figure 3.1: The modular structure of the GRI Standards
All disclosures in the GRI Standards contain requirements that specify information that needs tobe reported in order to comply with the GRI Standards. Some disclosures also containcompilation requirements, which specify how the information specified in the requirements must
be collected, calculated or compiled. The [draft] GRI Sustainability Taxonomy has been designed
to capture all the requirements of the GRI Standards including, where applicable, compilation
requirements.
Disclosures may also contain guidance, which facilitates understanding of the reporting
requirements by including background information, advice, explanations, and examples, and canalso include recommendations, which specify reporting actions that are encouraged but notrequired. Both guidance and recommendations are advisory in nature and have not been
integrated into the current version of the [draft] GRI Sustainability Taxonomy
Organizations can choose to either report ‘in accordance’ or ‘with reference’ to the GRI
Standards. When organizations reporting in accordance, they provide a comprehensive picture of
their most significant impacts on the economy, environment, and people, including impacts on
their human rights, and how they manage these impacts. Organizations report with reference
when they cannot comply with all the requirements for reporting in accordance with the GRI
Standards or when they use selected GRI Standards, or parts of their content, to report
information about specific topics for specific purposes.
The requirements that have to be met for an organization to claim it is reporting in accordance
with, or with reference to, the GRI Standards are set out in GRI 1: Foundation 2021, Section 3.
Reporting in accordance with the GRI Standards.
A reporting organization must comply with nine requirements, set out in GRI 1 Foundation 2021,
in order to claim that it is reporting in accordance with the GRI Standards:
Requirement 1: Apply the reporting principles
Requirement 2: Report the disclosures in GRI 2: General Disclosures 2021

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Requirement 3: Determine material topics.
Requirement 4: Report the disclosures in GRI 3: Material Topics 2021
Requirement 5: Report disclosures from the GRI Topic Standards for each material topic
Requirement 6: Provide reasons for omission for disclosures and requirements that theorganization cannot comply with
Requirement 7: Publish a GRI content index.
Requirement 8: Provide a statement of use.
Requirement 9: Notify GRI
If the organization does not meet all nine requirements, it cannot claim that it is reporting inaccordance with the GRI Standards.
To report with reference to the GRI Standards, a reporting organization must fulfill threerequirements, as set out in GRI 1 Foundation 2021:
Requirement 1: Publish a GRI content index.
Requirement 2: Provide a statement of use.
Requirement 3: Notify GRI
For more information about reporting in accordance with the GRI Standards please see GRI 1
Foundation 2021, Section 3: Reporting in accordance with the GRI Standards.

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4 The [draft] GRI Sustainability
Taxonomy Architecture
4.1 Considerations for determining the Taxonomy
Architecture
The [draft] GRI Sustainability Taxonomy represents the architecture of the GRI Standards: three
Universal Standards (GRI 1, GRI 2 and GRI 3), thirty-three Topic Standards and four Sector
Standards (GRI-11, GRI-12, GRI-13 and GRI-14).
The architecture of the [draft] GRI Sustainability Taxonomy is based on a methodical assessmentof the relationship between the Universal Standards, Sector Standards and Topic Standards, toensure that the architecture and contents of the Standards are reflected in the taxonomy andthere are no duplication of elements and tags.
The [draft] GRI Sustainability Taxonomy is intended to accurately represent the GRI Standards indigital format as per specifications defined by XBRL standards1. The creation of this taxonomy
was guided by several assumptions:(a) Its primary aim is to facilitate the tagging of sustainability reports that are prepared using the
GRI Standards, ensuring data is presented in a machine-readable format while retaining thequalitative features of the human-readable format.
(b) The taxonomy elements include only those necessary for disclosing the requirements andcompilation requirements of the GRI Standards.
(c) The taxonomy structure is designed to establish a direct alignment between its elements andthe presentation of requirements in the Standards, including paragraphs, subparagraphs, andsuib-subparagraphs.

4.2 Folder Structure
Taxonomy structure refers to the general composition of the files and folders within the taxonomy.
The [draft] GRI Sustainability Taxonomy is distributed as a package according to the Taxonomy
Packages 1.0 specification. This allows users to quickly identify relevant entry points and enables
software to automatically configure the necessary remapping.
The [draft] GRI Sustainability Taxonomy contains:a. META-INF folder at root level which includes the taxonomyPackage.xml files.
taxonomyPackage.xml – contains information about identifier, name, version, publisher,
publisher URL, publisher country, publication date.
b. gri_srs – contains sub-folders of core and includes schema files and other related linkbase
files (presentation, definition, label, and references)

1 XBRL Specification 2.1, Dimensions 1.0, Enumeration Elements 2.0, Formula 1.0, Taxonomy Packages 1.0. Data

type registry and Unit type registry. For the preparation of the tagged illustrative reports, the Inline XBRL
specification 1.1 as well as the transformation registries have been used. The full specifications are available inhttps://specifications.xbrl.org/

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gri_srs_entry_point_2024-06-11.xsd – is a schema which contains ELRs for disclosures
reported under GRI Standards

II.

core folder - includes schema files where GRI Standards elements are defined including
extensible enumerations.

III.

•

gri_srs_core_2024-06-11.xsd – is the schema file which contains all the data
points along with its properties.

•

gri_srs_part_2024-06-11.xsd – includes the list of all the typed dimensions
domain defined in the taxonomy.

•

country-current-PR-2024-01-31 folder includes all the country taxonomy files
which are imported in the taxonomy.

•lei folder includes LEI taxonomy files to capture LEI number and applicablevalidation rules.

Formula folder – includes validation rules defined in the taxonomy.

IV.

•formula_gri-2_2024-06-11 – includes validation rules specific to GRI 2 disclosure.

•formula_gri-306-3_2024-06-11 – includes validation rules specific to GRI 306-3
disclosure.

•formula_gri-generic_2024-06-11 - includes general validation rules applicable forall disclosures.

labels folder - is the folder which contains label linkbases.
•V.

lab_gri_srs_2024-06-11.xml is the main English language label linkbase file.

linkbases folder - contain modular presentation, definition, and reference linkbase files foreach GRI Standard•{pre\ def} _GRI disclosures number_2024-06-11_.xml are the modular
presentation, definition, and reference linkbase files for each GRI Standards.

•

ref_gri_srs_2024-06-11.xml are the modular reference linkbase files for the GRI
Standards.

•

rol_gri_srs_2024-06-11.xsd is the schema which contains the ELRs for thepresentation and definition linkbases of the GRI Standards.

4.3 Taxonomy Package
The Taxonomy Package 1.0 specification provides a standardized mechanism for documenting
the taxonomy's content. This includes information about the name, version, and publisher of thetaxonomy, as well as a list of the "entry points" available within the taxonomy.
The [draft] GRI Sustainability Taxonomy package contains META-INF folder at root level which
includes catalog.xml files and the taxonomyPackage.xml files.
a. Catalog.xml – contains dummy strings which has been provided for time being.
b. taxonomyPackage.xml – contains information about identifier, name, description, version,
publisher, publisher URL, publisher country, publication date.
Within the taxonomy package xml, following xml elements are defined with their respective
purposes.
a. identifier – <tp: identifier> provides a URI that uniquely identifies the package. The URI
defined in identifier is different from the namespace defined in each extended link roles.
b. name - <tp:name> provides human readable name for the taxonomy.

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description - <tp: description> provides human readable description for the taxonomy.

d. version - <tp: version> provides a version identifier for the taxonomy.
e. publisher - <tp: publisher> describes the entity responsible for publishing the taxonomy.
f.

publisherURL - <tp:description> element provides a human-readable description for theentry point.

g. publisherCountry - <tp: publisherCountry> provides the country or region of taxonomy
publisher.
h. publicationDate - <tp: publicationDate> provides a date on which the taxonomy was
published.
i.

entry points – <tp: entryPoints> provides list of all entry points.

j.

Each entry point can be documented with name, description, and version number.
I.

Entry point – <tp: entryPoint> defines a single-entry point. References toelements in the following sections refer only to those elements present aschildren of the <tp: entryPoint> element.

II.

name - <tp:name> provides a human-readable name for the entry point.

III.

version - <tp: version> provides a version identifier for the entry point.

IV.

entryPointDocument - <tp: entryPointDocument> defines a taxonomy schema ora linkbase document that forms part of this entry point.

4.4 Approaches used for data modelling in theTaxonomy
4.4.1 Simple Hierarchy Modelling
In the [draft] GRI Sustainability Taxonomy, most of the relationships between elements aredefined using a simple hierarchy which denotes parent and child relationships. This linear
hierarchy is used across presentation and definition link bases. In other words, the concepts areorganized in the form of a list following a logical order.

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GRI 2: General Disclosures

Hierarchy Structure presented in the Taxonomy.

In some cases concepts that are related to the requirements of the GRI Standards have been
blended with ones that are necessary for supporting the filing of reporting and facilitating theaccess and use of data. For example, for Disclosure 2-1 Organizational details, data points havebeen added to capture information about the organization (namely: ‘Legal Entity Identifier’, ‘GRI
Company Identifier Number’, ‘Whether the organization is reporting 'in accordance' or 'withreference'’ and ‘Names of the sectors reported’) that is in addition to the requirements defined in
GRI Standards (see above).
•

•

•
•

The Legal Entity Identifier2 (LEI) is a 20-character, alpha-numeric code based on the ISO
17442 standard. It provides a globally unique identifier for legal entities, such as companies.
LEIs enable uniform and unique identification of legal entities and provide value when used inconjunction with structured, electronic reporting formats such as XBRL. This field will be
optional to ensure that organizations who do not have an LEI can still submit reports digitally.
GRI Company Identifier Number is a 12-digit numeric number that will be generated by GRI
portal at the time of registering the company. This field will be mandatory as the system willneed unique identifier apart from the name of the company.
Organizations will have to declare whether they are reporting in accordance or with reference
to the GRI Standards.
Organizations will also have to declare which GRI Sector Standards they are using in theirreport, if any. The GRI Standards currently contain four Sector Standards: GRI 11: Oil and
Gas Sector 2021, GRI 12: Coal Sector 2021, GRI 13: Agriculture, Aquaculture and Fishing
Sectors 2021 and GRI 14: Mining Sector 2024.

For more information on LEI number refer “https://www.xbrl.org/guidance/lei-taxonomyguidance/#:~:text=related%20entity%20identifier.,3.1%20LEI%20as%20a%20primary%20identifier,which%20that%20identifier%20is%20taken.” andhttps://www.gleif.org/en/about-lei/introducing-the-legal-entity-identifier-lei
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4.4.2 Dimensional Modelling
The second modelling technique used in the [draft] GRI Sustainability Taxonomy is modellingthrough tables (hypercube) and axes (explicit and typed dimensions). The non-dimensional
elements are generally referred to as line items. Dimensions are generally used to model tabular
data having information in both rows and columns. Dimensions are also used when detailed
breakdowns are to be provided for any reporting concepts. For creating a dimensional model, theline items are linked to a table, and the table is linked to an axis, or axes. The sub-categories inthe breakdown are referred as domain members. There are two types of dimensions used in thetaxonomy: Explicit and Typed dimensions.
Logical Structure of dimension

4.4.3 Modelling using explicit dimensions
Explicit dimensions are used where the subcategories against which information (i.e. line items)
needs to be reported are defined explicitly by a requirement in the Standards. Dimensions are used
for modelling concepts that frequently repeat when reporting certain facts. The axes of suchdimensions have relationships with line items.
GRI 301-1 Materials used by weight or volume.

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Hierarchy Structure presented in the Taxonomy.

Explicit dimensions

For example, for Disclosure 301-1 Materials used by weight or volume, the dimension ‘Material
Resource’ is classified into ‘Non-renewable material’ and ‘Renewable material’ as domain member
and will be reported for line items “Total weight of material used” and “Total volume of materialused” as required by Standard.
4.4.4 Modelling using typed dimensions
In the [draft] GRI Sustainability Taxonomy, typed dimensions are used when the subcategories
against which information (i.e. line items) need to be reported are not defined explicitly by arequirement in the Standards. Typed dimension values are defined by the preparer and are notpresent in the taxonomy. The preparer can create any number of members as per the reporting
requirement.
GRI 401-1: New employee hires and employee turnover.

Hierarchy Structure presented in the Taxonomy.

Type dimensions

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For example, for Disclosure 401-1 New employee hires and employee turnover, the employee
turnover must be reported by region and gender. In the [draft] GRI Sustainability Taxonomy theregion and gender category are not pre-defined and allows preparers to define under Region [axis],
Gender [axis].

4.5 Element grouping in the Taxonomy
The [draft] GRI Sustainability Taxonomy organizes elements to streamline the reporting process,ensuring clarity and precision. The taxonomy groups elements based on their relevance tospecific disclosure requirements within the GRI Standards. Grouping facilitates the tagging ofsustainability data in a machine-readable format while maintaining the integrity of human-readable
reports. By aligning elements with mandatory and optional information specified in the Standards,
the taxonomy ensures comprehensive and accurate representation of sustainability data.
The taxonomy elements are organized according to the specific GRI Standards from which thedata points are derived. For instance, elements related to GRI 2 General Disclosure 2021 will bearranged in the same order as they appear in Standard (with minor adjustments for technicalreasons, such as XBRL requirements) and grouped under a ‘GRI 2’ heading. Similarly, elements
associated with GRI 3 Material Topics 2021 will be organized under a ‘GRI 3’ heading. Thismethod simplifies the process for preparers and users of sustainability reports, making it easier tofind elements corresponding to disclosures in the GRI Standards. This structure aligns with thepractices used in other digital taxonomies globally.
The GRI Standards are intended to provide a comprehensive and consistent basis for reporting
sustainability impacts. Consequently, the [draft] GRI Sustainability Taxonomy restricts thecreation of extension taxonomies and entity-specific elements within the taxonomy. Extension
taxonomies3 require creating a new XBRL taxonomy that references to the base taxonomy,
involving XML schema files and linkbases. The decision not to allow extensions ensures aconsistent basis for reporting and future data use by maintaining uniformity in the data structure
and content across different reporting entities, which minimizes discrepancies and ambiguities.
This uniformity is essential for precise comparison, analysis, and aggregation of data.

4.6 General granularity of elements defined in theTaxonomy
The [draft] GRI Sustainability Taxonomy maintains a consistent structure for data points thatreflect the presentation of requirements in the GRI Standards (namely, by replicating the
breakdown of GRI disclosures with paragraphs, sub-paragraphs, and sub-subparagraphs).
The disclosure structure was established according to Universal and Topic Standard disclosures,
forming a hierarchy with three levels:•

Level 1: Represents the entire disclosure.

•

Level 2: Represents requirements identified using alphabetical labels (a, b, c, etc).

•

Level 3: Represents requirements identified using roman numerals labels (i, ii, iii, etc).

Exclusion of Level 1 Information: GRI has decided not to base any taxonomy data points on Level
1 information. This decision helps to reduce the overall number of data points and simplifies thetaxonomy. However, GRI may consider introducing Level 1 tags in the upcoming versions of thetaxonomy based on requirement and feedbacks.

3 Extension taxonomies are built upon the existing taxonomy (referred to as a base taxonomy). Typically, these are

created by preparers, known as entity-specific extension taxonomies. There are challenges in preparing the XBRL/iXBRL
instances using these taxonomies, since all the Schema files and linkbases files (xsd and xml) need to be provided.

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Inclusion of Level 2 and Level 3 Information: To ensure comprehensive coverage of the Generaland Topic Standards disclosures, GRI mandates that all Level 2 and Level 3 information must be
represented by at least one data point in the taxonomy. Level 2 and Level 3 information is more
specific and detailed than Level 1.
Identification of Independent ‘Items of Information’: For all Universal and Topic Standards
disclosures, GRI reviewed Level 2 and Level 3 information to identify independent 'items of
information'. These items represent distinct pieces of information that are need to be reported tomeet the disclosure requirements. Each identified item forms the basis for a data point in thetaxonomy.

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Disclosure 2-2 Entities included in the organization’s sustainability reporting.
Level 1

Level 2

Level 3

Level 3

Level 2

Hierarchy Structure presented in the Taxonomy.

By focusing on Level 2 and Level 3 information and identifying specific items of information withinthese levels, GRI aims to ensure that all necessary disclosure requirements are captured
efficiently without overburdening reporting organizations with excessive data points. Thisapproach also facilitates more precise and manageable reporting, enhancing the usability andrelevance of the taxonomy for stakeholders.

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5 Reporting Material Topics andOmissions
Reporting Material Topics:
The organization’s material topics are disclosed in accordance with GRI 3 Material Topics 2021.
The requirements for reporting include listing the material topics, detailing the process undertaken
to identify them, including how stakeholders are involved, and describing the approach taken to
manage each topic.
In the [draft] GRI Sustainability Taxonomy, reporting using GRI 3 disclosures is structured in a
way to also enable reporting using Sector Standards
When reporting [Disclosure 3-2 List of material topics (Sector specific)], organizations must also
disclosure which, if any, of the ‘likely material topics’ listed in the applicable Sector Standards arebeing used (“List of likely material topics”). They must also identify which disclosures are relevantto their material topics and will be used for reporting (“List of applicable disclosures”).
Hierarchy Structure presented in the Taxonomy

When reporting [Disclosure 3-2 List of material topics (Sector agnostic)], organizations must also
disclosure ‘List of material topics’ listed in the applicable Sector Standards which are being used.
They must also identify which disclosures are relevant to their material topics and will be used forreporting from ‘List of applicable disclosures’.
Hierarchy Structure presented in the Taxonomy

The GRI Sector Standards offer organizations guidance on identifying their likely material topics.
These topics are derived from the sectors’ most significant impacts, based on multi-stakeholder
expertise, authoritative intergovernmental instruments, and other relevant evidence.

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When reporting in accordance with the GRI Standards, if any of the GRI Sector Standards areapplicable to them, the organizations must use the Sector Standard to help determine theirmaterial topics (see Requirement 3-b in GRI 1: Foundation 2021).
Note: Use of the Sector Standards is intended to assist, not replace, the process of determining
material topics. Organizations must still consider their specific circumstances when identifying
their material topics.
Organizations are required to review each of the likely material topics listed in the Sector
Standards applicable to them and determine which of these are relevant to them. It is possible,
however, that not all likely material topics will be material to the organization. In this case, theorganization is required to report information separately under “[GRI 6666] Topics in Sector
Standards determined as not material” and explain why they are not considered to be relevant(see Requirement 3-b-ii in GRI 1).
Hierarchy Structure presented in the Taxonomy

Note: The [draft] GRI Sustainability Taxonomy does not include separate ELRs for each of the
GRI Sector Standards. Besides the common disclosures applicable to each GRI Sector
Standards, this first version of the taxonomy excludes additional disclosures andrecommendations.
Reporting Omissions
For organizations reporting in accordance with the GRI Standards, if the organization cannot
comply with a Topic Standard disclosure that is determined to be relevant to its material topics (orany of the requirements in a relevant disclosure) they must:a. specify the disclosure or the requirement it cannot comply with.
b. provide a reason for omission (chosen from a list of four options, as set out in GRI 1
Foundation 2021) and provide an explanation for the omission.
Reasons for omission are also permitted for all disclosures in GRI 2 and GRI 3 except for:
a.
b.
c.
d.
e.
f.
g.

Disclosure 2-1 Organizational details
Disclosure 2-2 Entities included in the organization’s sustainability reporting
Disclosure 2-3 Reporting period, frequency and contact point
Disclosure 2-4 Restatements of information
Disclosure 2-5 External assurance
Disclosure 3-1 Process to determine material topics
Disclosure 3-2 List of material topics

When reporting in accordance with the GRI Standards, an organization can report its omissions
using ELR [GRI 7777] Information on Omission

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6 Technical features
This section summarizes the technical features of the [draft] GRI Sustainability Taxonomy and isintended to:a. provide technical details on usability of the taxonomy as per XBRL specification.
b. provide better understanding on the content used in the [draft] GRI Sustainability
Taxonomy
The features will address the following components of the [draft] GRI Sustainability Taxonomy:

6.1 Categorical Elements - Extensible
Enumerations
The use of extensible enumerations in the [draft] GRI Sustainability Taxonomy is to maintain theenumerations list in a standardized manner. Enumerations4 are predefined lists (analogous to'drop-down menus') within the taxonomy, enabling users to select the most appropriate item
(single choice) or multiple items (multiple choices) from the list. The inclusion of these element
type in the taxonomy is intended to enhance the usability and comparability of information.
Below are several examples of elements having “enum2: enumerationItemType” and “enum2:
enumerationSetItemType”.
Data type

Assigned to data element

enum2: enumerationItemType

2-1-b: Nature of ownership,
2-1-b: Legal form,
2-3-a: Frequency of sustainability reporting

enum2: enumerationSetItemType

302-3-c: Types of energy included in theenergy intensity ratio,
305-4-d: Gases included in the calculation of
the GHG emissions intensity ratio
302-4-b: Types of energy included in the
reductions
2-1-b: Legal form
3-2-a: List of applicable disclosures

Illustrated example of tagging enumerationItemType and enumerationSetItemType:
Tagging enumeration elements, with single select and multi select fact values will be
represented as shown below in the XBRL instances:<ix:nonNumeric contextRef="D20231231" name="gri:NatureOfOwnership"
id="Tag5">https://www.globalreporting.org/standards/standards-development/digitalization-ofthe-gri-standards-project/consultation-for-xbrl-specialists/draft-gritaxonomy/gri_srs/core#PubliclyOwnedMember</ix:nonNumeric>

4 Extensible Enumerations 2.0 specification permits the use of predefined domain members within the taxonomy as an

enumerated list for reporting any XBRL item. Software vendors are required to include this functionality in their platforms
for reporting purposes.

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The [Draft] GRI Sustainability Taxonomy Architecture and Implementation Guide<ix:nonNumeric contextRef="D20231231" name="gri:CountriesOfOperation" id="Tag7">
https://xbrl.org/2023/iso3166/PR/2024-01-31#AE
https://xbrl.org/2023/iso3166/PR/2024-01-31#AR
https://xbrl.org/2023/iso3166/PR/2024-01-31#AT
https://xbrl.org/2023/iso3166/PR/2024-01-31#AU </ix:nonNumeric>6.2 Categorical Elements - BooleanItemTypeThis data type is valuable for reporting financial or business information that can be framed as
yes/no, or true/false. The usage of BooleanItemType contributes to the standardization andinteroperability of data, ensuring that stakeholders can easily interpret and analyse information
with a clear understanding of the binary nature of the reported elements.
These data types are used in the taxonomy to reflect disclosure requirements including
conditions. All the booleanItemType element starts with word “Whether….” (Example; Whether
the organization has consolidated financial statements that are audited or financial information
filed on public record).
However, in addition to the BooleanItemType "Whether…", narrative elements(textblockItemType) are frequently introduced to capture complimentary information according to
the requirements of the Standards.
See below examples of booleanItemType used in the taxonomy.
Data TypeElement NamebooleanItemType

WhetherConsolidatedFinancialStatementsAreAuditedOrFinancialInformationFiledOnPublicRecord

booleanItemType

WhetherOrganizationConsistsOfMultipleEntities

booleanItemType

WhetherApproachUsedForConsolidatingInformationInvolvesAdjus
tmentsToInformationForMinorityInterests

booleanItemType

WhetherApproachUsedForConsolidatingInformationDiffersAcrossDisclosuresInThisStandardAndAcrossMaterialTopics

Illustrated example of tagging BooleanItemType:
Boolean facts can be tagged with a true or false value using the Inline XBRL transformations
and will be represented as shown below in the XBRL instances:<ix:nonNumeric contextRef="D20231231"
name="gri:WhetherOffsetsWereUsedToMeetGHGEmissionsTargets"
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6.3 Different Datatypes used across the Taxonomy
The [draft] GRI Sustainability Taxonomy uses item types as defined in XBRL 2.1 specification
under “The Data Type Registry5” which is a centralised list of data types to be used in XBRL
taxonomies. Below is the list of datatypes used in the [draft] GRI Sustainability Taxonomy:
Data Type

Assigned to element

areaItemType

SizeOfOperationalSite

domainItemType

Scope1GHGEmissionsMember

energyItemType

TotalEnergyConsumptionWithinOrganizationenergyPerMonetaryItemType

EnergyIntensityRatioForOrganization

enum2:enumerationItemType

NatureOfOwnershipenum2:enumerationSetItemTypeGasesIncludedInCalculationOfGHGEmissionsIntensityRatio

ghgEmissionsItemType

GrossGHGEmissions

ghgEmissionsPerMonetaryItem
Type

GHGEmissionsIntensityRatio

lengthItemType

DistanceOfSiteToEcologicallySensitiveArea

massItemType

WeightOfWasteGenerated

percentItemType

PercentageOfTotalEmployeesCoveredByCollectiveBargaini
ngAgreements

textBlockItemType

DescriptionOfMethodologiesAndAssumptionsUsedToCompi
leEmployeeDataTextBlockvolumeItemType

WaterWithdrawal

xbrli:booleanItemType

WhetherSustainabilityReportingHasBeenExternallyAssured

xbrli:dateItemType

StartDateOfSustainabilityReporting

xbrli:decimalItemType

TotalNumberOfEmployees

xbrli:durationItemType

NumberOfHoursWorked

xbrli:integerItemType

TotalNumberOfConfirmedIncidentsOfCorruption

xbrli:monetaryItemType

EconomicValueDistributed

stringItemType

LegalName

6.4 Use of specific labels within the Taxonomy
The labels defined in the [draft] GRI Sustainability Taxonomy are implemented to maintain as
closely as possible the original wording of the GRI Standards. The purpose of defining theselabels is to ensure that organizations can easily navigate and relate to the disclosures andrequirements. The element labels are named according to the disclosures:••

Level 2 represents requirements identified using alphabetical labels.
Level 3 represents requirements identified using Roman numeral labels.

5 http://www.xbrl.org/dtr/type/2024-01-31/types.xsd

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Example; In the Disclosure 2-2 Entities included in the organization’s sustainability reporting, therequirements labelled with alphabetical letters are Level 2 tags. In contrast, those labelled with
Roman numerals are Level 3 tags as defined in the taxonomy.
Disclosure 2-2 Entities included in the organization’s sustainability reporting

Hierarchy Structure presented in the Taxonomy

The elements within the taxonomy are initially assigned a 'standard label' by default, but there are
additional preferred labels designated for these elements, namely "terse" and "verbose".
The 'terse' labels are structured in the taxonomy so that the labels are read along with thecorresponding GRI Disclosure number (para, subpararagraph and sub-subparagraph). This helps
the user navigate the taxonomy more effectively and connect with specific disclosures.
Conversely, the 'verbose' labels are assigned for certain elements utilized across various ELRs
(Extended Link Role).

6.5 Tagging of intensity ratios
In [draft] GRI Sustainability Taxonomy there are intensity-related datapoints that require specificimplementation in the taxonomy. Below is the list of elements related to intensity ratio:
Intensity ratio

DataType

Element ID

Energy intensity ratio

decimalItemType

gri_EnergyIntensityRatioForOrganization

GHG Emission intensity ratio

decimalItemType

gri_GHGEmissionsIntensityRatio

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Intensity ratios are metrics that quantify the extent of an impact (like CO2 emissions, energy use,or waste production) in relation to a particular activity, output, or relevant denominator. GRI
Standard allows reporters to report intensity ratio by the organization-specific metric (thedenominator) as defined by organization. For example, intensity ratios can be provided for,•••products (such as energy consumed/metric tons of CO2 emissions per unit produced);services (such as energy consumed/ metric tons of CO2 emissions per function or per
service);sales (such as energy consumed/ metric tons of CO2 emissions per monetary unit ofsales).

Organization-specific metrics (denominator) can include
•
•
•
•
•

units of product;
production volume (such as metric tons, liters, or MWh);size (such as m2 floor space);
number of full-time employees;
monetary units (such as revenue or sales).

These intensity ratios express the energy or amount of GHG emission required per unit of activity,
output, or any other organization specific metric.
Intensity ratios have been implemented in the taxonomy to allow various denominator factors
specific to organizations. The [draft] GRI Sustainability taxonomy has implemented thoseelements with a decimalItemType to facilitate digital reporting. In addition to the intensity ratio,organizations are required to report unit for measurement and denominator used for calculating
intensity ratio when preparing their XBRL reports
Example: GHG emission intensity ratio is expressed as CO2 equivalent emissions per monetary
unit. This will be expressed as ‘actual value’ in the XBRL/iXBRL reports due to datatype being‘decimalItemType’.

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7 Validation rules
The [draft] GRI Sustainability Taxonomy implements several validations rules based on Formula
Linkbase 1.0 specification6. The formula linkbase is created to define all the validation rules which
can ensure consistency of data and adherence to the Sustainability standards. These validation
rules cover or require operations such as comparing values, totaling values, checking if values
are reported, checking if proper signs are provided, etc. The validation rules are classified bydifferent categorizations within the taxonomy.

7.1 Modelling of validation rules in formula
linkbase
The GRI taxonomy uses existenceAssertion and valueAssertion for modelling the validation rules
in formula linkbase. The modelling of different categories of business rules and the assertions
used for them are explained in this section. The approach for modelling business rules in the GRI
Taxonomy is considering a positive outcome. Thus, the result “true” indicates that the rule ispassed, while “false” indicates that the rule is not passed.
7.1.1 Derived Mandatory
There are some elements which are required to be reported depending on the values submitted
for other elements. These are termed as derived mandatory elements. A derived mandatory
element is only required under certain circumstances. The derived mandatory items are modelledusing preconditions and valueAssertions. In precondition, the base element and its expectedvalue are provided, and the dependent element is mentioned as part of valueAssertion.
Example: When reporting in accordance with the GRI Standards, the legal name must bereported.
7.1.2 Non-negative checks
Non-negative checks are a crucial validation process in various fields, ensuring that certain values
or quantities are not reported to be less than zero. Implementing non-negative checks helps keep
data accurate, prevents errors, and ensures operations make sense.
Example: The total weight of waste generated must not be negative.
7.1.3 Validation related to omissions
In the [draft] GRI Sustainability Taxonomy there are specific scenarios identified where validation
checks will be applied for organizations reporting in accordance with the GRI Standards.
Example: When reporting in accordance with the GRI Standards, if [disclosure name] is relevantto the impacts in relation to a material topic, [requirement level] information must be reported. If
this information is not reported, a reason for omission must be provided.
7.1.4 Generic checks
The [draft] GRI Sustainability Taxonomy includes checks related to pattern of company identifier
number. The GRI Company Identifier Number should be a 12-digit numeric number which will bemandatory field to be reported by each organization.
GRI will introduce additional validation rules and consistency checks in future versions of theTaxonomy to enhance the quality of digital report and assist preparers in using the XBRL
taxonomy for reporting

6 https://specifications.xbrl.org/spec-group-index-formula.html

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In the [draft] GRI Sustainability Taxonomy , assertion severity is assigned to cater to unsatisfied or
failed scenarios only. Every validation rule is assigned an assertion severity to distinguish it aseither an “Error” or a “Warning”, along with unsatisfied error message.
••

A WARNING constitutes a recommendation to check or review the data submitted but
does not prevent filing from being accepted.
An ERROR constitutes an issue with the data submitted that has to be corrected in orderfor filing to be accepted.

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Appendix A: XBRL Glossary
Abstract

An attribute of an element used to indicate that the element is only used in ahierarchy to group related elements together. An abstract element cannot be used
to tag data in an instance document.

Arc

According to XBRL Specification 2.1 arcs relate concepts to each other by
associating their locators; they also link concepts with resources by connecting theconcept locators to the resources themselves; arcs are also used to connect fact
locators to footnote resources in footnote extended links; arcs have a set of attributes
that document the nature of the expressed relationships; in particular they possess
attributes: type (whose value must be "arc"), from, to and arcrole.

Attribute

A property of an element such as its name, balance, data type, and whether theelement is abstract. Attributes of XBRL taxonomy elements cannot be changed.

Axis

An instance document contains facts; an axis differentiates facts, and each axis
represents a way that the facts may be classified.

Context

Entity and report-specific information (reporting period, segment information, and soforth) required by XBRL that allows tagged data to be understood in relation to otherinformation.

Data type

Data types (monetary, string, share, decimal, and so forth) define the kind of data to
be tagged with the element name.

DecimalInstance document fact attribute used to express the number of decimal places towhich numbers have been rounded.

Dimension

A dimension represents a specific aspect or characteristic of data being reported.
Dimensions can be explicit, where members are explicitly named, or typed
dimensions, where the number of members is too large to enumerate individually.

DomainAn element that represents a complete set of other elements; the domain and its
members are used to classify facts along the axis of a table.

DomainmemberAn element representing one of the possibilities within a domain.

Element

XBRL components (items, domain members, dimensions, and so forth). The
representation of a financial reporting concept, including line items in the face of thefinancial statements, important narrative disclosures, and rows and columns intables.

Element ID

Represents refers to a unique identifier assigned to each data element within an
XBRL taxonomy.

Element
definition

A human-readable description of a reporting concept. From an XBRL technical pointof view, the element definition is the label with the type "documentation," and there
are label relationships in a label relationships file, but from a user point of view thedefinition is an unchangeable attribute of the element.

Extended
linkrole (ELR)

Refers to a specific type of link role in the XBRL taxonomy. Link roles are used todefine relationships between elements within an XBRL instance document, providing
a structured way to organize and present data.

Extension
taxonomy orextension

A taxonomy that allows users to add to a published taxonomy to define new elementsor change element relationships and attributes (presentation, calculation, labels, andso forth) without altering the original.

Explicit
dimension

Explicit dimensions are those classifications which are known and can be defined in
the taxonomy

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Fact

The occurrence in an instance document of a value or other information tagged bya taxonomy element.

Hierarchy

Trees (presentation, calculation, and so forth) used to express and navigate
relationships.

HypercubeXBRL technical term for a table.

Instance
document

XML file that contains business reporting information and represents a collection offinancial facts and report-specific information using tags from one or more XBRL
taxonomies.

iXBRL

iXBRL stands for Inline eXtensible Business Reporting Language. iXBRL combines
the human-readable presentation of a financial and non-financial statement with themachine-readable XBRL data

Label

Human-readable name for an element; each element has a standard label that
corresponds to the element name and is unique across the taxonomy.

Line item

Elements that conventionally appear on the vertical axis (rows) of a table.

LinkbaseXBRL technical term for a relationships file. It provides a way to express linkages
and connections between various elements in a standardized manner

SchemaDefines the structure and semantics of XBRL documents. It serves as a blueprint ora set of rules that dictate how data should be organized and what types of elements
are allowed within an XBRL instance document

Typed
dimension

Typed dimensions are those classifications which cannot be ascertained or definedin the taxonomy

Taxonomy

Electronic dictionary of business reporting elements used to report business data. A
taxonomy is composed of an element names file (.xsd) and relationships files directly
referenced by that schema. The taxonomy schema files together with therelationships files define the concepts (elements) and relationships that form thebasis of the taxonomy. The set of related schemas and relationships files altogether
constitute a taxonomy.

Validation

Process of checking that instance documents and taxonomies correctly meet therules of the XBRL specification and adhere to requirements of reporting inaccordance or with reference to the GRI Standards

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