XBRL & ESEF
Block tagging
Also known as: Text-block tagging · CLOB tagging · Clob-opmærkning
Tagging an entire section of a report (text, and sometimes tables and numbers) as a single XBRL fact, rather than value by value.
What it means
Block tagging marks up an entire block of a report (a section of narrative, and possibly tables and numbers within it) as a single XBRL fact, using a concept whose data type is textBlockItemType. It is deliberately coarser than detailed tagging: the whole section becomes one machine-readable item.
In ESEF it is used for the notes to the IFRS consolidated financial statements, mandatory for financial years beginning on or after 1 January 2022. In Denmark the same idea is called clob-opmærkning (CLOB = Character Large OBject) and has long been used for narrative sections.
Block tagging vs detailed tagging
| Block tagging | Detailed tagging | |
|---|---|---|
| What is tagged | A whole section, as a single fact. | Each individual value, line by line. |
| Granularity | Coarse: the section is one item. | Fine: every figure is separately queryable. |
| Used in ESEF for | The notes (from FY2022). | The primary financial statements. |
How it relates to nearby concepts
Block tagging is one mode of tagging, alongside detailed tagging. Both produce Inline XBRL.
Common misunderstandings
- A block tag makes the numbers inside it queryable: It is a single fact; the structured content inside is not separately tagged unless detail-tagging is also applied.
Statera handles block-tagging of notes alongside detailed tagging. See the ESEF framework:
ESEF Digital Filing →Sources
Last reviewed: 19 June 2026
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