TR2-03 Seamless Reporting of the Energy Performance of Buildings Based on XBRL

Presenter: André Gräning

Our presentation provides a comprehensive example of the use of XBRL in fields different from financial reporting. We demonstrate how XBRL can lead to reduced reporting burden in the area of energy efficiency of buildings. Our approach can be utilized to increase transparency in the European housing market. Due to the dependence of the European Union (EU) on fossil energy resources and because of the scarceness of energy as a general resource energy consumption increasingly moves into the focus of political and economical discussions. Growing energy awareness increases the need to monitor energy consumption within the EU. In the context of the adoption of the guideline 2002/91/EG Energy Performance of Buildings Directive (EPBD) member states of the EU were forced implement the minimum energy efficiency requirements for old and new buildings. Since member states were allowed to adapt and interpret the guideline in their own discretion, it resulted in lack of conceptual harmonization in the area of energy efficiency. In contrast to the Common Solvency Ratio Reporting Framework (COREP) and the Financial Reporting Framework (FINREP) in the financial sector, which are based on the XBRL, a technical harmonization in energy reporting supporting a seamless flow of information is still missing.

Today, it is not practicable to compare or aggregate huge amounts of reports because of the proprietary formats used within energy reporting in different member states but also within a single state. Hence, we posit that XBRL provides an appropriate technological basis to harmonize the Reporting of Energy Performance of Buildings throughout the EU. In our presentation we demonstrate the feasibility of implementing the requirements of the DATAMINE-Project (an attempt of several member states to provide conceptual harmonization of EPDB reporting) by the means of XBRL taxonomy. Further we provide a prototype software which enables EPDB XBRL reporting and furthermore supports visualization of an Energy Pass in the EU required format in multilingual setting.

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