Socio-technical dynamics of XBRL extensions in Europe: an analysis of digital corporate reporting practices
Zvekan G (2025)
Publication Language: English
Publication Type: Journal article, Original article
Publication year: 2025
Journal
URI: https://www.emerald.com/insight/content/doi/10.1108/jfra-10-2024-0730/full/html
DOI: 10.1108/JFRA-10-2024-0730
Abstract
Purpose
This paper aims to investigate the factors shaping the creation process of digital corporate reports
in Europe, focusing on the interplay between organisational, regulatory and socio-technical factors in
influencing eXtensible Business Reporting Language (XBRL) practices.
Design/methodology/approach
Using a data set of 2,448 European Single Electronic Format filings
from 2020 to 2023, this study adopts an interpretive approach to analyse extension ratios, anchoring practices
and the role of third-party service providers. The socio-technical framework is used to explore the empirical
interactions between organisational constraints and regulatory pressures during the tagging process.
Findings
The results reveal that smaller firms may experience greater challenges in complying with
regulatory requirements, as evidenced by higher extension ratios. In addition, reliance on third-party service
providers is associated with a higher likelihood of unnecessary extensions, potentially undermining report
quality. Moreover, 14.1% of filings contain unanchored elements, complicating report comparability and
increasing complexity.
Originality/value
This paper contributes to the limited literature on XBRL reporting in Europe by
integrating socio-technical theory to provide novel insights into preparers’ tagging behaviours and anchoring
practices in digital corporate reports. It highlights the need for regulators to consider organisational constraints
and the role of external actors in shaping digital reporting practices. This study provides practical implications
for regulators, preparers and users of digital corporate reports, emphasising a regard for the socio-technical
dynamics influencing report quality and comparability
Authors with CRIS profile
How to cite
APA:
Zvekan, G. (2025). Socio-technical dynamics of XBRL extensions in Europe: an analysis of digital corporate reporting practices. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-10-2024-0730
MLA:
Zvekan, Goran. "Socio-technical dynamics of XBRL extensions in Europe: an analysis of digital corporate reporting practices." Journal of Financial Reporting and Accounting (2025).
BibTeX: Download
