Document Purpose: Comprehensive world map and directory of XBRL adoption across all countries and jurisdictions
Target Audience: XBRL implementers, regulators, software vendors, international organizations
Last Updated: January 2026
Status as of January 2026:
Global XBRL Presence: 60+ countries/jurisdictions
├─ Mandatory Adoption: 35+ jurisdictions
├─ Voluntary/Pilot Programs: 15+ jurisdictions
├─ Planning/Evaluation: 10+ jurisdictions
└─ Total Reporting Entities: 10+ million companies worldwide
Regional Breakdown:
├─ Europe: 25+ countries (Highest adoption, mature programs)
├─ Asia-Pacific: 15+ countries (Rapid growth, diverse approaches)
├─ Americas: 10+ countries (SEC leadership, growing adoption)
├─ Middle East & Africa: 5+ countries (Emerging adoption)
└─ International Organizations: OECD, World Bank, IMF, UN
Implementation Models:
| Model | Description | Examples | Count |
|---|---|---|---|
| Mandatory Government Filing | Required by law/regulation | Netherlands (SBR), UK (HMRC), Japan (FSA) | 20+ |
| Voluntary with Incentives | Optional but encouraged | Germany, Italy, Sweden | 10+ |
| Securities Regulator Mandate | Stock exchange filings | USA (SEC), China (CSRC), India (SEBI) | 15+ |
| Banking/Insurance Supervision | Financial institution reporting | EU (EBA, EIOPA), multiple countries | 25+ |
| Tax Authority Programs | Tax return filing | Netherlands (BTW), UK (MTD), Australia (SBR) | 12+ |
| Pilot/Evaluation | Testing or planning | Multiple emerging markets | 10+ |
┌─────────────────────────────────────────────────────────────────────┐
│ XBRL GLOBAL ADOPTION MAP │
└─────────────────────────────────────────────────────────────────────┘
EUROPE (★★★★★ - Highest Adoption)
┌──────────────────────────────────┐
│ 🇳🇱 Netherlands [MANDATORY] │ ← Most Advanced (SBR Program)
│ 🇬🇧 United Kingdom [MANDATORY] │ ← HMRC iXBRL, Companies House
│ 🇩🇪 Germany [VOLUNTARY] │
│ 🇫🇷 France [VOLUNTARY] │
│ 🇮🇹 Italy [VOLUNTARY] │
│ 🇪🇸 Spain [VOLUNTARY] │
│ 🇧🇪 Belgium [MANDATORY] │
│ 🇩🇰 Denmark [MANDATORY] │
│ 🇸🇪 Sweden [VOLUNTARY] │
│ 🇳🇴 Norway [VOLUNTARY] │
│ + 15 more countries... │
└──────────────────────────────────┘
ASIA-PACIFIC (★★★★☆ - Rapid Growth)
┌──────────────────────────────────┐
│ 🇯🇵 Japan [MANDATORY] │ ← FSA, Tokyo Stock Exchange
│ 🇨🇳 China [MANDATORY] │ ← CSRC, Shanghai/Shenzhen
│ 🇸🇬 Singapore [MANDATORY] │
│ 🇰🇷 South Korea [MANDATORY] │
│ 🇮🇳 India [MANDATORY] │ ← SEBI, MCA
│ 🇦🇺 Australia [MANDATORY] │ ← SBR Program
│ 🇭🇰 Hong Kong [VOLUNTARY] │
│ 🇹🇼 Taiwan [VOLUNTARY] │
│ + 7 more countries... │
└──────────────────────────────────┘
AMERICAS (★★★☆☆ - Growing)
┌──────────────────────────────────┐
│ 🇺🇸 United States [MANDATORY] │ ← SEC EDGAR (10,000+ filers)
│ 🇨🇦 Canada [VOLUNTARY] │
│ 🇧🇷 Brazil [PILOT] │
│ 🇲🇽 Mexico [PILOT] │
│ 🇨🇱 Chile [VOLUNTARY] │
│ + 5 more countries... │
└──────────────────────────────────┘
MIDDLE EAST & AFRICA (★★☆☆☆ - Emerging)
┌──────────────────────────────────┐
│ 🇿🇦 South Africa [VOLUNTARY] │
│ 🇦🇪 UAE [PILOT] │
│ 🇮🇱 Israel [PILOT] │
│ 🇸🇦 Saudi Arabia [PLANNING] │
│ + Others evaluating... │
└──────────────────────────────────┘
LEGEND:
[MANDATORY] = Required by law/regulation
[VOLUNTARY] = Optional, encouraged, or incentivized
[PILOT] = Testing/pilot program
[PLANNING] = Evaluation/planning stage
See SBR NL
Status: ⭐⭐⭐⭐⭐ MANDATORY - Most Advanced Implementation Worldwide
Program Name: SBR (Standaard Business Rapportering / Standard Business Reporting)
Scope:
Government Reporting (MANDATORY):
├─ Financial Reporting to Chamber of Commerce (KVK)
│ ├─ Annual reports (Jaarrekeningen)
│ ├─ ~1.5 million companies filing annually
│ └─ RJ GAAP and IFRS supported
├─ Tax Reporting to Tax Authority (Belastingdienst)
│ ├─ Corporate Income Tax (VPB)
│ ├─ VAT Returns (BTW/OB)
│ ├─ Dividend Tax, Payroll Tax
│ └─ Via Digipoort portal
├─ Financial Institution Reporting (DNB)
│ ├─ Banking supervision (COREP/FINREP)
│ ├─ Insurance (Solvency II)
│ ├─ Pension funds
│ └─ 100+ complex regulatory tables
└─ Statistical Reporting (CBS)
└─ Economic statistics
Key Characteristics:
Regulatory Bodies:
Resources & Links:
Official Websites:
Taxonomy Downloads:
Developer Resources:
Filing Portals:
Support:
Taxonomy Version Information:
Innovation: Most comprehensive government-wide XBRL implementation worldwide
The yearly release of a Taxonomy set with the same unchanged entrypoints is a major blocking factor for succesful investment in ICT solutions using SBR. See Part 5: The Dutch SBR Disaster: Yearly Taxonomies
Status: ⭐⭐⭐⭐⭐ MANDATORY
Program Name: HMRC iXBRL, Companies House XBRL
Scope:
MANDATORY Programs:
├─ HMRC Tax Filing (iXBRL)
│ ├─ Corporation Tax returns
│ ├─ Making Tax Digital (MTD)
│ ├─ VAT returns (digital)
│ └─ 2+ million companies filing
├─ Companies House
│ ├─ Annual accounts filing
│ ├─ iXBRL format for accounts
│ └─ 4+ million companies registered
└─ FCA Financial Reporting
├─ Financial services firms
└─ Regulatory reporting
Key Characteristics:
Regulatory Bodies:
Resources & Links:
Official Websites:
Taxonomy Downloads:
Developer Resources:
Filing Portals:
Approved Software:
Support:
Taxonomy Version Information:
Innovation: First major jurisdiction to mandate Inline XBRL (iXBRL)
Status: ⭐⭐⭐⭐ MANDATORY
Program Name: Belgian XBRL Program
Scope:
National Bank of Belgium (NBB):
├─ Annual accounts filing (all companies)
├─ 600,000+ companies filing
└─ Belgian GAAP taxonomy
Central Balance Sheet Office:
├─ Financial statement collection
└─ Economic statistics
Key Characteristics:
Regulatory Bodies:
Status: ⭐⭐⭐⭐ MANDATORY
Program Name: Danish Business Authority XBRL
Scope:
Erhvervsstyrelsen (Danish Business Authority):
├─ Annual reports (all companies)
├─ ~300,000 companies filing
├─ Danish Financial Statements Act
└─ Regnskab Basis/Årsrapport taxonomies
Key Characteristics:
Regulatory Bodies:
Status: ⭐⭐⭐⭐ MANDATORY
Program Name: Companies Registration Office (CRO) XBRL
Scope:
CRO Filing:
├─ Annual returns with financial statements
├─ iXBRL format
├─ 200,000+ companies
└─ Irish GAAP, IFRS taxonomies
Key Characteristics:
Regulatory Bodies:
Status: ⭐⭐⭐ VOLUNTARY/PILOT
Scope:
eCDF (Electronic Collection of Data for Financial statements):
├─ Annual accounts filing
├─ Luxembourg GAAP taxonomy
└─ Voluntary submission
Status: ⭐⭐⭐ VOLUNTARY (Encouraged)
Program Name: E-Bilanz (Electronic Balance Sheet)
Scope:
Federal Central Tax Office (BZSt):
├─ Tax balance sheets (E-Bilanz)
├─ Strongly encouraged (not fully mandatory)
├─ HGB (German GAAP) taxonomy
├─ ~3 million companies
└─ XBRL or CSV formats accepted
Key Characteristics:
Regulatory Bodies:
Status: ⭐⭐⭐ VOLUNTARY
Scope:
French XBRL Activities:
├─ AMF (Financial Markets Authority)
│ └─ Considering XBRL for financial reporting
├─ Banque de France
│ └─ XBRL for statistical reporting
└─ French GAAP taxonomy development
Key Characteristics:
Status: ⭐⭐⭐ VOLUNTARY
Scope:
Bank of Italy:
├─ Banking supervision reporting
└─ XBRL-based submissions
Chamber of Commerce:
├─ Company accounts filing
└─ XBRL option available
Status: ⭐⭐⭐ VOLUNTARY
Scope:
Banco de España:
├─ Banking supervision
└─ XBRL-based reporting
CNMV (Securities Regulator):
├─ Listed company filings
└─ XBRL option available
Status: ⭐⭐⭐ VOLUNTARY
Scope:
Bolagsverket (Companies Registration Office):
├─ Annual reports
├─ iXBRL option available
└─ Encouraged but not mandatory
Status: ⭐⭐⭐ VOLUNTARY
Scope:
Brønnøysund Register Centre:
├─ Annual accounts
└─ XBRL pilot programs
Status: ⭐⭐⭐⭐⭐ MANDATORY (Banking & Insurance)
Program Name: EBA, EIOPA, ESMA Reporting
Scope:
European Banking Authority (EBA):
├─ COREP (Capital requirements)
├─ FINREP (Financial reporting)
├─ AnaCredit (Credit data)
├─ All EU banks
└─ XBRL with Table Linkbase
European Insurance Authority (EIOPA):
├─ Solvency II reporting
├─ All EU insurers
└─ XBRL with extensive templates
European Securities Authority (ESMA):
├─ ESEF (European Single Electronic Format)
├─ Annual financial reports for listed companies
├─ Inline XBRL mandatory since 2020
└─ 5,000+ listed companies
Key Characteristics:
Regulatory Bodies:
Resources:
Poland 🇵🇱: Pilot programs, considering adoption
Czech Republic 🇨🇿: Evaluation stage
Austria 🇦🇹: Voluntary programs
Switzerland 🇨🇭: Pilot programs (not EU but close ties)
Portugal 🇵🇹: Voluntary submissions
Finland 🇫🇮: Considering adoption
Greece 🇬🇷: Evaluation stage
Status: ⭐⭐⭐⭐⭐ MANDATORY
Program Name: FSA EDINET, TSE/TDNET
Scope:
Financial Services Agency (FSA):
├─ EDINET System (Electronic Disclosure for Investors' NETwork)
├─ Listed companies (4,000+)
├─ Annual reports, quarterly reports
├─ Japanese GAAP and IFRS taxonomies
└─ Mandatory since 2008
Tokyo Stock Exchange (TSE):
├─ TDNET (Timely Disclosure Network)
├─ Real-time disclosure
└─ Listed company filings
Key Characteristics:
Regulatory Bodies:
Resources:
Innovation: One of the first major Asian jurisdictions to mandate XBRL
Status: ⭐⭐⭐⭐⭐ MANDATORY
Program Name: CSRC XBRL Reporting
Scope:
China Securities Regulatory Commission (CSRC):
├─ Shanghai Stock Exchange (SSE)
│ ├─ 2,000+ listed companies
│ └─ Annual/interim reports
├─ Shenzhen Stock Exchange (SZSE)
│ ├─ 2,500+ listed companies
│ └─ Annual/interim reports
├─ Chinese Accounting Standards (CAS) taxonomy
└─ IFRS taxonomy (for some companies)
Key Characteristics:
Regulatory Bodies:
Resources:
Status: ⭐⭐⭐⭐ MANDATORY
Program Name: ACRA BizFinx
Scope:
ACRA (Accounting and Corporate Regulatory Authority):
├─ BizFinx (Business Financial Information Exchange)
├─ Annual financial statements
├─ All companies (mandatory)
├─ 600,000+ companies
└─ Singapore FRS taxonomy
Key Characteristics:
Regulatory Bodies:
Resources:
Innovation: Early Asian adopter with comprehensive program
Status: ⭐⭐⭐⭐⭐ MANDATORY
Program Name: DART (Data Analysis, Retrieval and Transfer System)
Scope:
Financial Supervisory Service (FSS):
├─ DART system
├─ Listed companies (2,500+)
├─ Annual/quarterly reports
├─ Korean GAAP and IFRS taxonomies
└─ Mandatory since 2007
Key Characteristics:
Regulatory Bodies:
Resources:
Status: ⭐⭐⭐⭐⭐ MANDATORY
Program Name: SEBI XBRL, MCA XBRL
Scope:
Securities and Exchange Board of India (SEBI):
├─ Listed companies (5,000+)
├─ Annual/quarterly reports
├─ Indian Accounting Standards (Ind-AS) taxonomy
└─ Mandatory since 2015
Ministry of Corporate Affairs (MCA):
├─ All companies (2+ million)
├─ Financial statements filing
├─ MCA-21 portal
└─ Phased rollout
Key Characteristics:
Regulatory Bodies:
Resources:
Status: ⭐⭐⭐⭐⭐ MANDATORY
Program Name: SBR (Standard Business Reporting)
Scope:
Australian SBR Program:
├─ ATO (Tax Office)
│ ├─ Business Activity Statements (BAS)
│ ├─ Tax returns
│ └─ GST reporting
├─ ASIC (Securities Regulator)
│ ├─ Company financial reports
│ └─ 2.7+ million companies
├─ APRA (Banking/Insurance)
│ └─ Prudential reporting
└─ ABS (Statistics)
└─ Economic statistics
Key Characteristics:
Regulatory Bodies:
Resources:
Innovation: Comprehensive government-wide program similar to Netherlands
Status: ⭐⭐⭐ VOLUNTARY/PILOT
Scope:
Companies Office:
├─ Annual returns
├─ XBRL pilot programs
└─ Considering mandatory adoption
Status: ⭐⭐⭐ VOLUNTARY
Scope:
Hong Kong Companies Registry:
├─ Annual returns
├─ XBRL option available
└─ Voluntary participation
Status: ⭐⭐⭐ VOLUNTARY
Program Name: TWSE XBRL
Scope:
Taiwan Stock Exchange (TWSE):
├─ Listed companies
├─ Voluntary XBRL submission
└─ Taiwan GAAP taxonomy
Status: ⭐⭐ PILOT
Scope:
Companies Commission of Malaysia (SSM):
├─ Pilot programs
└─ Considering mandatory adoption
Status: ⭐⭐ PILOT
Scope:
Stock Exchange of Thailand (SET):
├─ Listed company pilot
└─ Thai GAAP taxonomy development
Status: ⭐⭐ PLANNING
Scope:
Indonesian Financial Services Authority (OJK):
├─ Evaluation stage
└─ XBRL feasibility studies
Status: ⭐⭐ PLANNING
Scope:
Securities and Exchange Commission (SEC):
├─ Considering XBRL adoption
└─ Pilot programs discussed
Status: ⭐⭐⭐⭐⭐ MANDATORY
Program Name: SEC EDGAR XBRL
Scope:
Securities and Exchange Commission (SEC):
├─ EDGAR System (Electronic Data Gathering, Analysis, and Retrieval)
├─ Public companies (10,000+ filers)
│ ├─ 10-K (Annual reports)
│ ├─ 10-Q (Quarterly reports)
│ ├─ 8-K (Current reports)
│ └─ Registration statements
├─ US GAAP Taxonomy (18,000+ concepts)
├─ IFRS Taxonomy (for foreign filers)
└─ Mutual funds (N-PORT, N-CEN)
Federal Agencies:
├─ FDIC (Banking supervision)
├─ Federal Reserve (Call reports)
└─ FFIEC (Uniform Bank Performance Reports)
Key Characteristics:
Regulatory Bodies:
Resources & Links:
Official Websites:
Taxonomy Downloads:
Developer Resources:
Filing Portals:
Data Access:
Validation Tools:
Support:
Taxonomy Version Information:
Statistics:
Innovation: Largest public company XBRL program worldwide, extensive taxonomies, pioneered extension taxonomies
Status: ⭐⭐⭐ VOLUNTARY
Scope:
Canadian Securities Administrators (CSA):
├─ SEDAR+ system
├─ Voluntary XBRL submission
└─ Canadian GAAP, IFRS taxonomies
CRA (Canada Revenue Agency):
├─ Evaluating XBRL for tax reporting
└─ Pilot programs
Key Characteristics:
Regulatory Bodies:
Status: ⭐⭐⭐ PILOT
Program Name: CVM XBRL
Scope:
CVM (Securities Commission):
├─ Listed companies
├─ Pilot programs ongoing
└─ Brazilian GAAP, IFRS taxonomies
Central Bank of Brazil:
├─ Banking supervision
└─ XBRL evaluation
Key Characteristics:
Regulatory Bodies:
Status: ⭐⭐ PILOT
Scope:
CNBV (Banking Commission):
├─ Banking supervision
└─ XBRL pilot programs
BMV (Mexican Stock Exchange):
├─ Considering XBRL adoption
└─ Feasibility studies
Status: ⭐⭐⭐ VOLUNTARY
Scope:
SVS (Superintendence of Securities):
├─ Listed companies
├─ Voluntary XBRL
└─ Chilean GAAP, IFRS taxonomies
Status: ⭐⭐ PILOT
Scope:
CNV (Securities Commission):
├─ Pilot programs
└─ XBRL evaluation
Status: ⭐⭐ PLANNING
Scope:
SMV (Superintendency of Securities):
├─ Evaluation stage
└─ Considering adoption
Status: ⭐⭐ PLANNING
Scope:
Superintendencia Financiera:
├─ Financial supervision
└─ XBRL evaluation
Status: ⭐⭐⭐ VOLUNTARY
Program Name: CIPC XBRL
Scope:
CIPC (Companies and Intellectual Property Commission):
├─ Annual financial statements
├─ Voluntary XBRL submission
├─ South African GAAP, IFRS
└─ Phased approach
Key Characteristics:
Regulatory Bodies:
Status: ⭐⭐ PILOT
Scope:
Dubai Financial Services Authority (DFSA):
├─ Financial services firms
├─ Pilot programs
└─ IFRS taxonomy
ADGM (Abu Dhabi Global Market):
├─ Financial center reporting
└─ XBRL evaluation
Status: ⭐⭐⭐ PILOT
Scope:
Israel Securities Authority (ISA):
├─ Listed companies
├─ Pilot programs
└─ Israeli GAAP, IFRS taxonomies
Status: ⭐⭐ PLANNING
Scope:
CMA (Capital Market Authority):
├─ Evaluating XBRL
└─ Tadawul (Saudi Stock Exchange) involvement
Status: ⭐ PLANNING
Scope:
Egyptian Financial Regulatory Authority:
├─ Early evaluation
└─ Regional collaboration
Status: ⭐ PLANNING/EVALUATION
Scope:
Various African jurisdictions:
├─ Stock exchanges evaluating XBRL
├─ Regional initiatives (African Development Bank)
└─ Capacity building programs
Program: Common Reporting Standard (CRS)
Scope:
Tax Information Exchange:
├─ Automatic exchange of financial account information
├─ 100+ jurisdictions participating
├─ XBRL-based reporting schemas
└─ CRS XML Schema (XBRL-influenced)
Program: Financial Data & Technology
Scope:
Development Programs:
├─ Supporting XBRL adoption in developing countries
├─ Capacity building
├─ Technical assistance
└─ Regional workshops
Program: Data Standards Initiatives
Scope:
Economic Statistics:
├─ Special Data Dissemination Standard (SDDS)
├─ XBRL evaluation for statistical reporting
└─ Country capacity building
Program: UN Global Compact, Sustainable Development Goals
Scope:
Sustainability Reporting:
├─ ESG reporting frameworks
├─ XBRL alignment discussions
└─ Global reporting standards
| Country/Region | Status | Years Active | Entities | Taxonomies | Complexity |
|---|---|---|---|---|---|
| 🇳🇱 Netherlands | Mandatory | 15+ | 1.5M+ | 20+ | ⭐⭐⭐⭐⭐ |
| 🇬🇧 UK | Mandatory | 12+ | 4M+ | 5+ | ⭐⭐⭐⭐⭐ |
| 🇺🇸 USA | Mandatory | 15+ | 10K+ | 2 | ⭐⭐⭐⭐⭐ |
| 🇯🇵 Japan | Mandatory | 16+ | 4K+ | 2 | ⭐⭐⭐⭐ |
| 🇨🇳 China | Mandatory | 10+ | 4.5K+ | 2 | ⭐⭐⭐⭐ |
| 🇸🇬 Singapore | Mandatory | 10+ | 600K+ | 1 | ⭐⭐⭐⭐ |
| 🇦🇺 Australia | Mandatory | 14+ | 2.7M+ | 3+ | ⭐⭐⭐⭐⭐ |
| 🇰🇷 South Korea | Mandatory | 17+ | 2.5K+ | 2 | ⭐⭐⭐⭐ |
| 🇮🇳 India | Mandatory | 9+ | 5K+ | 3 | ⭐⭐⭐⭐ |
| 🇧🇪 Belgium | Mandatory | 16+ | 600K+ | 1 | ⭐⭐⭐ |
| 🇩🇰 Denmark | Mandatory | 15+ | 300K+ | 2 | ⭐⭐⭐ |
| 🇮🇪 Ireland | Mandatory | 5+ | 200K+ | 2 | ⭐⭐⭐ |
| 🇪🇺 EU (ESEF) | Mandatory | 4+ | 5K+ | 1 | ⭐⭐⭐⭐ |
| 🇩🇪 Germany | Voluntary | 12+ | 3M | 1 | ⭐⭐⭐ |
| 🇫🇷 France | Voluntary | - | - | 1 | ⭐⭐ |
| 🇨🇦 Canada | Voluntary | - | - | 2 | ⭐⭐ |
Most Advanced:
Rapid Growth:
Emerging:
Government-Wide Programs (Most Comprehensive):
Securities Regulator Focus (Capital Markets):
Corporate Registry Focus (All Companies):
Banking/Insurance Supervision:
Active Jurisdictions (XBRL International Members):
Europe:
Asia-Pacific:
Americas:
Other:
Global:
Major Jurisdictions:
High Probability:
Under Evaluation:
Technology Trends:
Inline XBRL (iXBRL): Increasing adoption
API-Based Filing: Next generation
Linked Data & Semantic Web:
ESG/Sustainability Reporting:
Regulatory Trends:
For Developing Countries:
Universal Challenges:
Total Reporting Entities Worldwide: 10+ million
├─ Europe: 6+ million companies
├─ Asia-Pacific: 3+ million companies
├─ Americas: 1+ million companies
└─ Others: Growing
Total XBRL Documents Filed Annually: 50+ million
├─ Tax returns: 30+ million
├─ Financial statements: 15+ million
├─ Regulatory reports: 5+ million
└─ Other: Growing
Total Taxonomies: 200+ active taxonomies
├─ National/Jurisdictional: 100+
├─ Industry-specific: 50+
├─ Regulatory: 50+
└─ Custom/Extensions: Many
Software Vendors: 100+ worldwide
├─ Enterprise solutions: 20+
├─ SME solutions: 50+
├─ Specialized tools: 30+
└─ Open source: Multiple
Estimated Annual Benefits:
Time Savings:
Each country can have expanded detail page:
## [Country Flag] [Country Name] - Detailed XBRL Profile
### Executive Summary
- Status: [Mandatory/Voluntary/Pilot/Planning]
- Rating: [⭐⭐⭐⭐⭐]
- Started: [Year]
- Scope: [Brief description]
### Regulatory Framework
- Primary Regulator: [Name]
- Legal Basis: [Law/Regulation]
- Effective Date: [Date]
### Taxonomies
- Primary: [Name and version]
- Secondary: [If applicable]
- Update Cycle: [Frequency]
- Download: [URL]
### Filing Requirements
- Who Must File: [Entity types]
- What Must Be Filed: [Report types]
- Filing Frequency: [Annual/Quarterly/etc.]
- Filing Portal: [System name and URL]
### Software Ecosystem
- Approved Vendors: [List or count]
- Software Availability: [Commercial/Free/Open source]
- Integration Options: [APIs, etc.]
### Success Metrics
- Filers: [Number]
- Compliance Rate: [Percentage]
- Data Quality: [Metrics if available]
### Resources
- Official Website: [URL]
- Documentation: [URL]
- Support: [Contact information]
- Developer Resources: [URL]
### Timeline
- [Year]: Pilot program started
- [Year]: Voluntary phase
- [Year]: Mandatory phase begins
- [Year]: Full rollout complete
### Lessons Learned
- Key successes
- Challenges encountered
- Best practices developed
### Future Plans
- Planned enhancements
- Timeline for expansions
- New taxonomies in development
⭐⭐⭐⭐⭐ MANDATORY (Mature)
⭐⭐⭐⭐ MANDATORY (Developing)
⭐⭐⭐ VOLUNTARY
⭐⭐ PILOT
⭐ PLANNING
Jurisdictions: Countries or regulatory regions with XBRL programs
Mandatory: Required by law or regulation
Voluntary: Optional but encouraged
Taxonomy: Dictionary of business reporting terms
iXBRL (Inline XBRL): Human-readable HTML + XBRL tags
ESEF: European Single Electronic Format
SBR: Standard Business Reporting
Regulator: Government agency requiring XBRL
Filing: Submission of reports in XBRL format
XBRL International
Regional/National Jurisdictions
This table provides direct links to official jurisdiction websites and taxonomy download locations for all major XBRL jurisdictions worldwide.
| Country | Jurisdiction Website | Taxonomy Downloads | Filing Portal | Status |
|---|---|---|---|---|
| 🇳🇱 Netherlands | sbr-nl.nl | SBR Taxonomies | Digipoort | ⭐⭐⭐⭐⭐ |
| 🇬🇧 UK | XBRL UK | HMRC/CH Taxonomies | Gov Gateway | ⭐⭐⭐⭐⭐ |
| 🇺🇸 USA | XBRL US | US GAAP Taxonomy | SEC EDGAR | ⭐⭐⭐⭐⭐ |
| 🇯🇵 Japan | XBRL Japan | FSA Taxonomies | EDINET | ⭐⭐⭐⭐⭐ |
| 🇨🇳 China | XBRL China | CSRC Taxonomies | CSRC Portal | ⭐⭐⭐⭐⭐ |
| 🇸🇬 Singapore | XBRL Singapore | ACRA Taxonomies | BizFinx | ⭐⭐⭐⭐ |
| 🇰🇷 South Korea | XBRL Korea | FSS Taxonomies | DART | ⭐⭐⭐⭐⭐ |
| 🇮🇳 India | XBRL India | MCA Taxonomies | MCA Portal | ⭐⭐⭐⭐⭐ |
| 🇦🇺 Australia | SBR Australia | ATO Taxonomies | SBR Portal | ⭐⭐⭐⭐⭐ |
| 🇧🇪 Belgium | XBRL Belgium | NBB Taxonomies | NBB Portal | ⭐⭐⭐⭐ |
| 🇩🇰 Denmark | XBRL Denmark | Erhvervsstyrelsen | Virk Portal | ⭐⭐⭐⭐ |
| 🇮🇪 Ireland | XBRL Ireland | CRO Taxonomies | CRO Portal | ⭐⭐⭐⭐ |
| 🇪🇺 EU ESEF | ESMA | ESEF Taxonomy | National portals | ⭐⭐⭐⭐⭐ |
| 🇨🇦 Canada | XBRL Canada | CSA Taxonomies | SEDAR+ | ⭐⭐⭐ |
| 🇧🇷 Brazil | XBRL Brazil | CVM Taxonomies | CVM Portal | ⭐⭐⭐ |
| 🇿🇦 South Africa | XBRL South Africa | CIPC Taxonomies | CIPC Portal | ⭐⭐⭐ |
European Banking Authority (EBA):
European Insurance and Occupational Pensions Authority (EIOPA):
European Securities and Markets Authority (ESMA):
Japan:
China:
Singapore:
Australia:
India:
IFRS Foundation:
XBRL International:
Central Repositories:
Format Information:
Open Source Tools:
Commercial Tools:
For New Implementers:
By Use Case:
If Implementing for Capital Markets:
If Implementing for Banking:
If Implementing for Tax:
If Implementing for Corporate Registry:
Official Support Channels:
Training & Certification:
Taxonomy Versioning:
Links Maintenance:
Regional Differences:
XBRL has achieved global adoption with:
Regional Leadership:
Future: Continued expansion with trends toward:
This document provides a comprehensive world map and country directory for XBRL adoption. Each country section can be expanded into a detailed profile page with specific implementation details, timelines, resources, and contact information.
For the latest updates: Visit XBRL International (https://www.xbrl.org/) and individual jurisdiction websites.
Document Maintenance: This living document should be updated as countries announce new programs, move from pilot to mandatory, or make significant changes to their XBRL requirements.