id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cet-14386		cet-14386		6	.pdf	application/pdf	4136	185	34	Taxonomy tags A notable feature of XBRL taxonomies used for sustainability reporting is the inclusion of external item lists, such as those sourced from Eurofilings, as value sets for dimension items. However, along with its benefits, this transition has presented companies with a prolonged and relatively slow adoption phase and also technical challenges, particularly in navigating the complexities of sustainability reporting, such as determining ‘what’ data to report (e.g., the effect of sustainable aspects on financial outcomes and vice versa) and ‘how’ (i.e., method of technology integration in internal strategy and operational frameworks) to communicate it effectively (Mora-Rodriguez et al., 2017).	cache/cet-14386.pdf	txt/cet-14386.txt