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Standard Business Reporting : ウィキペディア英語版
Standard Business Reporting
Standard Business Reporting is a group of international programs instigated by a number of governments to reduce the regulatory burden for business.
The concept is to make business the centre when it comes to managing business-to-government reporting obligations. Businesses conduct their own financial administration; the facts they record and decisions they make should drive their reporting. The government should be able to receive and process this information without imposing undue constraints on how businesses administer their finances.
The method used to achieve this goal is to define a "common language" (or taxonomy) using appropriate standards such as XBRL, XML and JSON, then provide systems to process information classified under the taxonomy.
== History ==

The Dutch Taxonomy Project (Nederlandse Taxonomie Project) or NTP began in 2004 as part of the Dutch cabinet’s objectives to reduce the administrative burdens on businesses. The project was sponsored jointly by the Dutch Ministries of Finance and Justice. The NTP created an XBRL taxonomy that "enables businesses to generate the required reporting information directly from their own records and the government to then process this information efficiently and effectively".〔van Burg et al, Foreword, p iii.〕
The Dutch approach was adopted by the Australian government in 2006, which established the Standard Business Reporting (SBR) Program. In addition to Australia, other countries (including New Zealand) are also planning to apply this approach. This approach has since been internationally designated as ''Standard Business Reporting''.
In December 2008, the Dutch government decided to rename the NTP to the Standard Business Reporting (SBR) Programme, thus adopting the name introduced by Australia. The Dutch SBR programme has been tasked with deepening and embedding the results obtained so far and broadening the scope to other domains and applications.〔van Burg et al, p 1〕

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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