reducing the reporting burden in the regulatory environment, seamless reporting of the energy...

Reducing the Reporting Burden in the Regulatory Environment,

Seamless Reporting of the Energy Performance of Buildings based on XBRL,

André Gräning, 2009-06-23

1 European Directive on the Energy Performance of Buildings (EDPB)

2 Problem Domain/ Reporting Burden

3 Reducing Reporting Burden with XBRL

4 Research Approach/ Software Application

5 Implications/Future Aspects

Scarce of energy resources Growing awareness of energy consumption Buildings with low energy efficiency High energy consumption of heating and air

conditioning devices

Directive 2002/91/EU on the Energy Performance of Buildings (EDPB)

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Energy consumption has to be reduced in order to save scarce resources.◦ based on article 6 of the EWG treaty [91EG02]

General Framework◦ calculation of the energy performance of existing

buildings◦ minimum requirements◦ “energy passes” for real estate◦ Member states should implement the guideline

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Harmonisation and standardisation problems between European and national level

Proprietary software solutions evoke dependencies between national level and technical areas

EU-wide transparency problem, which complicates the comparison building

Difficulties concerning the automatic reporting and processing

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Presentation Linkbase Additional XSDLabel Linkbase

Datamine Project

XBRL Core-Taxonomy

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http://www.epdb.org/coreTaxonomy

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CORE Taxonomy

National Extensions

Instance Documents

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Presentation Linkbase

Label Linkbase

Seamless Reporting of the EDPB is possible we provide EU-wide transparency and technical

harmonization better changeability, compared to existing

proprietary solutions with XBRL:

◦ international comparability is supported◦ electronic procession and further use of the same data is

promoted

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Further steps with DENA Formula Linkbase Software Tests

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Dipl.-Kfm. André GräningResearch Assistant Chair Owner: Prof. Dr. S. StrahringerChair for Information Systemsesp. Information Systems in Manufacturing and CommerceTechnical University DresdenHülsse-Bau, Nord-Flügel, room 419Helmholtzstr. 1001069 Dresden | Germany tel.: +49 (0) 351 463 33514 fax. +49 (0) 351 463 33 470mail: andre.graening@tu-dresden.dehttp://www.tu-dresden.de/wwwiisih/graening.html