La digitalizzazione dei processi di reporting nelle banche. Gli impatti attesi dall'adozione del protocollo XBRL.

The long process towards transparency and the harmonization of financial information for listed companies in the Eu has led to the obligation to draft consolidated financial reports using Xhtml and iXbrl technologies with the Esef Regulation. Starting from financial year 2021, even for listed Italian banking groups, the Xbrl protocol is established as the single standard for financial reporting. The paper intends to describe the long transition process towards the digitization of financial reporting and to illustrate the functional and application features that made Xbrl the most widespread standard for accounting, financial and non-financial reporting worldwide. Further, the potential benefits stemming from the utilization of Xbrl in the financial reporting supply chain, which to date are still partially unexplored, have also been investigated