全球商业气候联盟：2025年质量很重要：转换ESG数据以做出更好的决策报告（英文版）

n many jurisdictions, it is mandatory to report at least financial data digitally in formats such as XBRL (eXtensible Business Reporting Language) or iXBRL (Inline XBRL).2 These digital reports are typically accessible—often free or at very low cost—through national business authorities. Consequently, financial data is often available at minimal expense. In contrast, while mandatory XBRL reporting of ESG data is expected to become widespread in many jurisdictions within a few years, it is not