Abstract
A new transparency model with more and better corporate data is necessary to promote sustainable economic growth. In particular, there is a need to link factors regarding non-nancial performance of corporations - such as social and environmental impacts, both positive and negative - into decision-making processes of investors and other stakeholders. To do this, we need to develop better ways to access and analyse corporate social, environmental and nancial performance information, and to link together insights from these dierent sources. Such sources are already on the web in non-structured and structured data formats, a big part of them in XBRL (Extensible Business Reporting Language). This study is about promoting solutions to drive eective transparency for a sustainable economy, given the current adoption of XBRL, and the new opportunities that Linked Data can oer. We present (1) a methodology to formalise XBRL as RDF using Linked data principles and (2) demonstrate its usefulness through a use case connecting and making the data accessible.
Original language | English |
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Title of host publication | The Semantic Web |
Subtitle of host publication | 14th International Conference, ESWC 2017, Portorož, Slovenia, May 28 – June 1, 2017, Proceedings, Part I |
Editors | E Blomqvist, D Maynard, A Gangemi, A Hoekstra, P Hitzler, O Hartig |
Publisher | Springer International Publishing AG |
Pages | 655-670 |
Number of pages | 16 |
ISBN (Electronic) | 9783319580685 |
ISBN (Print) | 9783319580678 |
DOIs | |
Publication status | Published - 16 May 2017 |
Event | 14th International Conference, ESWC 2017 - Portorož, Slovenia Duration: 28 May 2017 → 1 Jun 2017 Conference number: 14 http://2017.eswc-conferences.org/ |
Publication series
Name | Lecture Notes in Computer Science |
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Publisher | Springer International Publishing |
Volume | 10249 |
ISSN (Print) | 0302-9743 |
Conference
Conference | 14th International Conference, ESWC 2017 |
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Abbreviated title | ESWC17 |
Country/Territory | Slovenia |
City | Portorož |
Period | 28/05/17 → 1/06/17 |
Internet address |
Keywords
- XBRL
- transparency
- Linked Data
- Open Government data
- interoperability