Resources

Reporting glossary

Plain-language definitions for the terms that run through financial and sustainability reporting, from Danish GAAP and iXBRL to CSRD, ESRS and the EU Taxonomy. Each entry is written for someone who is not a specialist, cites authoritative sources, and links to the related framework so you can go from definition to how it works in practice.

Reporting process

How a report travels from source data to a filed document.

Danish annual reporting

Statutory annual reports under the Danish Financial Statements Act.

XBRL & ESEF

Structured, machine-readable data and digital filing.

CSRD & ESRS

EU sustainability reporting and its standards.

EU Taxonomy

Classifying environmentally sustainable economic activities.

VSME & global standards

Voluntary SME reporting and investor-focused standards.

Assurance & controls

Evidence, review history and audit readiness.

From definition to filed report

The glossary explains the terms; Statera carries the structure, controls and filing evidence behind them through every reporting cycle.

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