AI and digital reporting in 2025: structure is the real superpower

Posted on December 24, 2025 by Editor

In 2025, artificial intelligence became a key topic in financial reporting - but if we want trustworthy results, we need trustworthy inputs. A run of commentary and explainers made the case that structured digital reporting is not an "extra" for AI; it's the enabling infrastructure.

A key thread throughout the year was practicality. Pieces on making data AI-ready with XBRL and on why AI needs structure (rather than magic) highlighted how data quality, metadata and governance are what make analysis scalable and repeatable. This was especially relevant as Europe continued to debate the role of digital tagging under the CSRD - digital tagging can be the basis for effective AI analysis down the line. The same logic extended into capital markets, where ESEF was positioned as a natural partner for AI-enhanced financial analysis.

Sustainability reporting also featured prominently. Articles explored how AI combined with XBRL can make sustainability reporting smarter, while also warning that few organisations are ready to fully capitalise on structured ESG disclosures.

The clearest call to action was simple: don't automate messy data. Initiatives such as XBRL-MCP, guidance on three practical steps for AI-enhanced XBRL analysis, and reflections on going beyond the hype all converge on the same conclusion: XBRL makes AI useful by making data dependable and traceable. People are slowly learning that AI needs humans in the loop, deterministic checks, expertise and healthy scepticism. Oh… and a single version of the digital truth that comes from management! Trust but verify!

Next year, we hope to see more regulators, preparers and vendors move from "AI experiments" to scalable, governed implementations, using XBRL-based structured reporting to deliver consistent, comparable data across financial and sustainability disclosures. Stay tuned!