reducing the reporting burden in the regulatory environment,
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19 th XBRL International Conference “Reducing regulatory burden with XBRL: a catalyst for better reporting” June 22-25, 2009 Paris, France. Reducing the Reporting Burden in the Regulatory Environment, - PowerPoint PPT PresentationTRANSCRIPT
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Reducing the Reporting Burden in the Regulatory Environment,
Seamless Reporting of the Energy Performance of Buildings based on XBRL,
André Gräning, 2009-06-23
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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
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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 LinkbasePresentation Linkbase Additional XSDAdditional XSDLabel LinkbaseLabel Linkbase
Datamine ProjectDatamine Project
XBRL Core-TaxonomyXBRL Core-Taxonomy
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http://www.epdb.org/coreTaxonomy
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CORE Taxonomy
CORE Taxonomy
National ExtensionsNational
Extensions
Instance DocumentsInstance
Documents
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Presentation Linkbase
Presentation Linkbase
Label LinkbaseLabel Linkbase
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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: [email protected]://www.tu-dresden.de/wwwiisih/graening.html