1. Reducing the Reporting Burden in the Regulatory Environment, Seamless Reporting of the Energy Performance of Buildings based on XBRL, André Gräning, 2009-06-23

2. 1 European Directive on the Energy Performance of Buildings (EDPB) 2 Problem Domain/ Reporting Burden 3 Reducing Reporting Burden with XBRL 4 Research Approach/ Software Application 5 Implications/Future Aspects

3.  Scarce of energy resources  Growing awareness of energy consumption  Buildings with low energy efficiency  High energy consumption of heating and air conditioning devices Directive 2002/91/EU on the Energy Performance of Buildings (EDPB) 12345

4. 12345  Energy consumption has to be reduced in order to save scarce resources. ◦ based on article 6 of the EWG treaty [91EG02]  General Framework ◦ calculation of the energy performance of existing buildings ◦ minimum requirements ◦ “energy passes” for real estate ◦ Member states should implement the guideline

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6.  Harmonisation and standardisation problems between European and national level  Proprietary software solutions evoke dependencies between national level and technical areas  EU-wide transparency problem, which complicates the comparison building  Difficulties concerning the automatic reporting and processing 12345

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8. Presentation Linkbase Additional XSD Label Linkbase Datamine Project XBRL Core-Taxonomy 12345 http://www.epdb.org/coreTaxonomy

9. 12345 CORE Taxonomy National Extensions Instance Documents

10. 12345 Presentation Linkbase Label Linkbase

11.  Seamless Reporting of the EDPB is possible  we provide EU-wide transparency and technical harmonization  better changeability, compared to existing proprietary solutions  with XBRL: ◦ international comparability is supported ◦ electronic procession and further use of the same data is promoted 12345

12.  Further steps with DENA  Formula Linkbase  Software Tests 12345

13. Dipl.-Kfm. André Gräning Research Assistant Chair Owner: Prof. Dr. S. Strahringer Chair for Information Systems esp. Information Systems in Manufacturing and Commerce Technical University Dresden Hülsse-Bau, Nord-Flügel, room 419 Helmholtzstr. 10 01069 Dresden | Germany tel.: +49 (0) 351 463 33514 fax. +49 (0) 351 463 33 470 mail: andre.graening@tu-dresden.de http://www.tu-dresden.de/wwwiisih/graening.html