Reducing the Reporting Burden in the Regulatory Environment,

Seamless Reporting of the Energy Performance of Buildings based on XBRL,

André Gräning, 2009-06-23

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

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

1 2 3 4 5

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

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

1 2 3 4 5

Presentation LinkbasePresentation Linkbase Additional XSDAdditional XSDLabel LinkbaseLabel Linkbase

Datamine ProjectDatamine Project

XBRL Core-TaxonomyXBRL Core-Taxonomy

1 2 3 4 5

http://www.epdb.org/coreTaxonomy

1 2 3 4 5

CORE Taxonomy

CORE Taxonomy

National ExtensionsNational

Extensions

Instance DocumentsInstance

Documents

1 2 3 4 5

Presentation Linkbase

Presentation Linkbase

Label LinkbaseLabel Linkbase

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

Further steps with DENA Formula Linkbase Software Tests

1 2 3 4 5

Dipl.-Kfm. André GräningResearch Assistant Chair Owner: Prof. Dr. S. StrahringerChair for Information Systemsesp. Information Systems in Manufacturing and CommerceTechnical University DresdenHülsse-Bau, Nord-Flügel, room 419Helmholtzstr. 1001069 Dresden | Germany tel.: +49 (0) 351 463 33514 fax. +49 (0) 351 463 33 470mail: andre.graening@tu-dresden.dehttp://www.tu-dresden.de/wwwiisih/graening.html