Challenging the chain

Challenging the chain describes the journey of SBR from challenge to solution. Specialists in the field - flanked by academics - provide detailed insights on the challenges actors faced and the solutions they realised. In its versatility, this book exemplifies the necessary paradigm shifts when it comes to such large-scale public-private transformations. Policy makers, managers, IT specialist and architects looking to engage in such transformations will find guidance in this book.

Potential use of XBRL

The last few years have revealed numerous examples of poor transparency and accountability in the public and private sector. Government agencies are looking for ways to strengthen transparency without more red tape, a source of growing frustration and costs for businesses.

In 2004 the Ministry of Finance and the Ministry of Justice in the Netherlands started to investigate the potential use of XBRL as a uniform data standard for business-to-government reporting. In 2006, there was a comprehensive architecture for Standard Business Reporting (SBR), including the requirements for the information infrastructure. In 2007, the first reports in XBRL were successfully delivered to the Tax and Customs Administration and the Chamber of Commerce via a secure infrastructure.

Over 10 milion business reports

Today, millions of business reports are being exchanged using SBR. SBR simplifies information exchange and processing by using harmonised data definitions and standardised electronic reporting; it offers both a communication format and a way of reengineering processes to reduce reporting costs.