Abstract This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme. A specific survey based on the work of (Bunker et al., 2007), which uses Value Compatibility, was carried out at the most important firms in Southern Spain. Different sectors were involved in the study: public hospital, copper manufacturing facilities, petrochemical plant and pulp and renewable energy production. The results reveal some concordances between EMAS using XBRL as a reporting technology, and the cultural, organisational and technical working environment of the analysed firms, specifically those related to the Structural Dimension. By contrast, some discordance is highlighted related to the Practical Dimension. The paper proposes for the first time the application of the global financial standard XBRL for a non financial purpose like the widely accepted EMAS, to actual potential uses in real scenarios. The empirical research combined heavy industry with services, privately owned firms with public entities, private and public sector, in the analysis of this technology. The paper represents a necessary landmark for a subsequent longitudinal study.

中文翻译：

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XBRL 在 EMAS 报告中的作用：组织价值观兼容性分析

摘要 本文提出了一种衡量方法，用于评估 XBRL 数字标准可扩展商业报告语言在应用 EMAS 欧盟生态管理和审计计划时可以帮助公司实施报告的程度。一项基于（Bunker 等人，2007 年）工作的特定调查使用价值兼容性，在西班牙南部最重要的公司进行。研究涉及不同部门：公立医院、铜制造设施、石化厂和纸浆以及可再生能源生产。结果揭示了使用 XBRL 作为报告技术的 EMAS 与所分析公司的文化、组织和技术工作环境之间的一些一致性，特别是与结构维度相关的那些。相比之下，一些与实际维度相关的不一致被突出显示。该论文首次提出将全球金融标准 XBRL 用于非金融目的（如广泛接受的 EMAS）在实际场景中的实际潜在用途。实证研究将重工业与服务、私营企业与公共实体、私营和公共部门结合起来，分析了这项技术。该论文代表了后续纵向研究的必要里程碑。私人和公共部门，在分析这项技术。该论文代表了后续纵向研究的必要里程碑。私人和公共部门，在分析这项技术。该论文代表了后续纵向研究的必要里程碑。