IDEAS home Printed from https://ideas.repec.org/a/mup/actaun/actaun_2014062020355.html
   My bibliography  Save this article

Business Intelligence in Environmental Reporting Powered by XBRL

Author

Listed:
  • Michal Hodinka

    (Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, 613 00 Brno, Czech Republic)

  • Michael Štencl

    (Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, 613 00 Brno, Czech Republic)

  • Jiří Hřebíček

    (Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, 613 00 Brno, Czech Republic)

  • Oldřich Trenz

    (Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, 613 00 Brno, Czech Republic)

Abstract

Today, companies are handling increasing amounts of transactional data. This phenomenon commonly named as "Big Data", has transformed from a vague description of massive corporate data to a household term that refers to not just volume but the diversity of data and velocity of change. Commonly used approach leads to usage of Business Intelligence (BI) technologies used not only to environmental reporting purposes, but also used for a data discovery discipline. The critical issue in general data processing tasks is to get the right information quickly, near to real time, targeted, and effectively.This article aims on several critical points of the whole concept of BI environmental reporting powered by XBRL. First, and most important, is the usage of structured data delivered via XBRL. The main profit on usage of XBRL is the optimization of the ETL process and its combination commonly used best practices on data warehouse models. The whole BI workflow could be moved further by additional data quality health checks, extended mathematical and logical data test, basics of data discovery and drill-down techniques.First part of the article review the state of the art on the XBRL level and also review current trends in environmental reporting. We also analyse the basics of Business Intelligence regarding to the application domain on environmental reporting. The methodology reflects today's technical standards of XBRL accordingly to the application via ETL process. In results we describe concept for standardized data warehouse model for the environmental reporting based on the specific XBRL taxonomy and known dimensions. In discussion we explain our next approach and all the pros and cons of the selected approach.

Suggested Citation

  • Michal Hodinka & Michael Štencl & Jiří Hřebíček & Oldřich Trenz, 2014. "Business Intelligence in Environmental Reporting Powered by XBRL," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 62(2), pages 355-362.
    • Handle: RePEc:mup:actaun:actaun_2014062020355
    DOI: 10.11118/actaun201462020355
    as

    Download full text from publisher

    File URL: http://acta.mendelu.cz/doi/10.11118/actaun201462020355.html
    Download Restriction: free of charge
    File URL: http://acta.mendelu.cz/doi/10.11118/actaun201462020355.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.11118/actaun201462020355?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Michal Hodinka & Michaela Štencl & Jiří Hřebíček & Oldřich Trenz, 2012. "Current trends of corporate performance reporting tools and methodology design of multifactor measurement of company overall performance," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(2), pages 85-90.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marie Dočekalová, 2013. "Construction of corporate social performance indicators for Czech manufacturing industry," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(2), pages 309-315.
    2. Jiří Hřebíček & Ondřej Popelka & Michael Štencl & Oldřich Trenz, 2012. "Corporate performance indicators for agriculture and food processing sector," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(4), pages 121-132.
    3. Jiří Hřebíček & Oldřich Faldík & Edward Kasem & Oldřich Trenz, 2015. "Determinants of Sustainability Reporting in Food and Agriculture Sectors," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(2), pages 539-552.
    4. Zuzana Chvátalová & Iveta Šimberová, 2012. "Analysis and identification of joint performance measurement indicators: social and corporate governance issues," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(7), pages 127-138.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mup:actaun:actaun_2014062020355. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ivo Andrle (email available below). General contact details of provider: https://mendelu.cz/en/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.