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Corporate reporting is entering a new era
Corporate reporting is shifting from static documents to structured, machine-readable information. As regulation, sustainability, and AI reshape how reports are created and read, companies must rethink how they communicate information to both humans and machines.
We assessed the quality of the iXBRL filings of the 2025 annual reports of Dutch listed companies, focusing on both the corporate story and digital reporting quality. The benchmark provides a broad view of the current maturity of reporting and serves as a foundation for future improvements.
Are companies ready for the next generation of corporate reporting?
The Corporate Reporting Benchmark 2026 combines an analysis of the latest research and publications on these developments with an analysis of the 2025 iXBRL filings of companies listed on the AEX and AMX, the two leading stock-market indices of Euronext Amsterdam.
The result provides a clear view of digital corporate reporting in the Netherlands, while offering reporting professionals practical guidance on producing and optimising annual reports for the evolving demands of regulation, sustainability, and AI.
Generative AI is reshaping how corporate disclosure is consumed.
Corporate reports now serve both human and machine users. While stakeholders still need clear writing, design, and visualisation, AI systems and data platforms increasingly rely on the same information in machine-readable formats. Effective reporting needs to work well for both.
