Gartner Research

A Guidance Framework for Assessing XBRL Maturity

Published: 15 February 2011

ID: G00209628

Analyst(s): Lyn Robison


In response to regulatory mandates, public companies must use eXtensible Business Reporting Language (XBRL) for financial reporting. In the U.S., first-year reporting requirements are modest, and companies can satisfy mandates with minimal disruption to existing reporting processes. But in subsequent years, stricter requirements will demand more XBRL expertise. Companies should leverage this expertise, eventually using XBRL as part of an overall enterprise information management (EIM) strategy. The maturity model presented in this guidance document shows how XBRL expertise can be leveraged into successive levels of XBRL use within the organization.

Table Of Contents
  • Problem Statement
  • Guidance Applicability
  • Related Guidance
  • Level 0: Last-Mile Financial Reporting
  • Level 1: Mandated Financial Reporting
  • Level 2: Non-Mandated, Perhaps Non-Financial Reporting
  • Level 3: Reporting Throughout the Supply Chain of Business Data
  • Level 4: Consuming External XBRL Data
  • Level 5: Broad Influence
  • Follow Up

©2021 Gartner, Inc. and/or its affiliates. All rights reserved. Gartner is a registered trademark of Gartner, Inc. and its affiliates. This publication may not be reproduced or distributed in any form without Gartner’s prior written permission. It consists of the opinions of Gartner’s research organization, which should not be construed as statements of fact. While the information contained in this publication has been obtained from sources believed to be reliable, Gartner disclaims all warranties as to the accuracy, completeness or adequacy of such information. Although Gartner research may address legal and financial issues, Gartner does not provide legal or investment advice and its research should not be construed or used as such. Your access and use of this publication are governed by Gartner’s Usage Policy. Gartner prides itself on its reputation for independence and objectivity. Its research is produced independently by its research organization without input or influence from any third party. For further information, see Guiding Principles on Independence and Objectivity.

Already have a Gartner Account?

Become a client

Learn how to access this content as a Gartner client.