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Reducing the Reporting Burden in the Regulatory Environment,

19 th XBRL International Conference “Reducing regulatory burden with XBRL: a catalyst for better reporting” June 22-25, 2009 Paris, France. Reducing the Reporting Burden in the Regulatory Environment,

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Reducing the Reporting Burden in the Regulatory Environment,

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  1. 19th XBRL International Conference“Reducing regulatory burden with XBRL: a catalyst for better reporting”June 22-25, 2009Paris, France Reducing the Reporting Burden in the Regulatory Environment, Seamless Reporting of the Energy Performance of Buildings based on XBRL, André Gräning, 2009-06-23

  2. Agenda 1 European Directive on the Energy Performance of Buildings (EDPB) 2 Problem Domain/ Reporting Burden 3 Reducing Reporting Burden with XBRL 4 Research Approach/ Software Application 5 Implications/Future Aspects

  3. EDPBEuropean Directive on the Energy Performance of Buildings • Scarce of energy resources • Growing awareness of energy consumption • Buildings with low energy efficiency • High energy consumption of heating and air conditioning devices Directive 2002/91/EU on the Energy Performance of Buildings (EDPB) 1 2 3 4 5

  4. EDPBAIMS of the European Union and the EDPB • Energy consumption has to be reduced in order to save scarce resources. • based on article 6 of the EWG treaty [91EG02] • General Framework • calculation of the energy performance of existing buildings • minimum requirements • “energy passes” for real estate • Member states should implement the guideline 1 2 3 4 5

  5. EDPBTechnical Harmonization 1 2 3 4 5

  6. EDPBIdentified Problems • Harmonisation and standardisation problems between European and national level • Proprietary software solutions evoke dependencies between national level and technical areas • EU-wide transparency problem, which complicates the comparison building • Difficulties concerning the automatic reporting and processing 1 2 3 4 5

  7. EDPBProblem Domains/ Reporting Burdens 1 2 3 4 5

  8. EDPBResearch Approach/Software Application Datamine Project Presentation Linkbase Label Linkbase Additional XSD XBRL Core-Taxonomy http://www.epdb.org/coreTaxonomy 1 2 3 4 5

  9. EDPBReducing Reporting Burdens with XBRL Instance Documents CORE Taxonomy National Extensions 1 2 3 4 5

  10. EDPBCORE-Taxonomy Presentation Linkbase Label Linkbase 1 2 3 4 5

  11. EDPBConclusion/Future Aspects • Seamless Reporting of the EDPB is possible • we provide EU-wide transparency and technical harmonization • better changeability, compared to existing proprietary solutions • with XBRL: • international comparability is supported • electronic procession and further use of the same data is promoted 1 2 3 4 5

  12. EDPBConclusion/Future Aspects • Further steps with DENA • Formula Linkbase • Software Tests 1 2 3 4 5

  13. Thankyouforyour Attention! Dipl.-Kfm. André Gräning Research Assistant Chair Owner: Prof. Dr. S. Strahringer Chair for Information Systems esp. Information Systems in Manufacturing and Commerce Technical University Dresden Hülsse-Bau, Nord-Flügel, room 419 Helmholtzstr. 10 01069 Dresden | Germany tel.: +49 (0) 351 463 33514 fax. +49 (0) 351 463 33 470 mail: andre.graening@tu-dresden.de http://www.tu-dresden.de/wwwiisih/graening.html

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