Advancing Sustainability Reporting with Open and Explainable AI

OpenEarth Foundation and XBRL International have been working together to explore how artificial intelligence can strengthen the digital infrastructure behind sustainability and financial disclosures.

This collaboration builds on a shared vision: to make sustainability data more accessible, interoperable, and actionable, helping organizations meet the growing demands of transparency and accountability set by frameworks such as the European Sustainability Reporting Standards (ESRS).

Building a Bridge Between AI and Open Standards

Over the past months, both teams have explored how AI models can interpret disclosure filings in XBRL format, the global open standard for business reporting.

By applying machine learning to XBRL-tagged sustainability data, the project demonstrated how automation can improve accuracy, comparability, and decision-making across jurisdictions.

In parallel, OpenEarth Foundation developed an open tool that converts XBRL data into JSON, a more flexible and AI-friendly format. This enables sustainability information to integrate with digital systems and platforms such as CityCatalyst, empowering users to better analyze and act on climate and ESG data.

From Data to Decisions: Why This Collaboration Matters

As sustainability reporting enters a new era with ESRS and CSRD implementation, machine-readable and explainable data is becoming the backbone of accountability and climate governance.

By aligning AI innovation with open standards like XBRL, OpenEarth and XBRL International are advancing:

• Transparency and interoperability across reporting frameworks.
  
• Evidence-based policymaking for governments and regulators.‍
• Credible sustainability information to guide financial and climate decisions.

This collaboration demonstrates how technology and standards communities can align to create public value, bridging regulatory frameworks, data innovation, and open ecosystems.

Towards a Smarter, More Transparent Future

“Data is only as powerful as our ability to understand and act on it. By combining AI with open standards like XBRL, we’re creating the foundation for more trustworthy, connected sustainability reporting.” - Martin Wainstein, Founder & Executive Director, OpenEarth Foundation

OpenEarth and XBRL will continue refining these tools and collaborating with partners such as the Data Foundation to expand their reach and impact.

The goal is clear: to make AI-driven insights from open, standardized data a global public good, empowering governments, businesses, and citizens to turn sustainability information into meaningful action.

Explore more of OpenEarth’s open digital infrastructure projects at openearth.org

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