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Explore how XBRL facilitates seamless energy performance reporting in buildings, reducing regulatory burdens. This presentation, by André Gräning, discusses the European Directive on Energy Performance of Buildings and the benefits of XBRL in simplifying reporting processes. Learn about the Datamine Project and the CORE Taxonomy for efficient reporting. The session concludes with insights on enhancing transparency, international comparability, and future software tests.
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19th XBRL International Conference“Reducing regulatory burden with XBRL: a catalyst for better reporting”June 22-25, 2009Paris, France Reducing the Reporting Burden in the Regulatory Environment, Seamless Reporting of the Energy Performance of Buildings based on XBRL, André Gräning, 2009-06-23
Agenda 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
EDPBEuropean Directive on the Energy Performance of Buildings • 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) 1 2 3 4 5
EDPBAIMS of the European Union and the EDPB • 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 1 2 3 4 5
EDPBTechnical Harmonization 1 2 3 4 5
EDPBIdentified Problems • 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 1 2 3 4 5
EDPBProblem Domains/ Reporting Burdens 1 2 3 4 5
EDPBResearch Approach/Software Application Datamine Project Presentation Linkbase Label Linkbase Additional XSD XBRL Core-Taxonomy http://www.epdb.org/coreTaxonomy 1 2 3 4 5
EDPBReducing Reporting Burdens with XBRL Instance Documents CORE Taxonomy National Extensions 1 2 3 4 5
EDPBCORE-Taxonomy Presentation Linkbase Label Linkbase 1 2 3 4 5
EDPBConclusion/Future Aspects • 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 1 2 3 4 5
EDPBConclusion/Future Aspects • Further steps with DENA • Formula Linkbase • Software Tests 1 2 3 4 5
Thankyouforyour Attention! Dipl.-Kfm. André Gräning Research Assistant Chair Owner: Prof. Dr. S. Strahringer Chair for Information Systems esp. Information Systems in Manufacturing and Commerce Technical University Dresden Hülsse-Bau, Nord-Flügel, room 419 Helmholtzstr. 10 01069 Dresden | Germany tel.: +49 (0) 351 463 33514 fax. +49 (0) 351 463 33 470 mail: andre.graening@tu-dresden.de http://www.tu-dresden.de/wwwiisih/graening.html