About the benchmark 2026

To assess the maturity of digital corporate reporting among listed companies in the Netherlands, we analysed the iXBRL filings published for the 2026 reporting year. 

Rather than focusing solely on compliance or the amount of information disclosed, we assessed how effectively companies explain their strategy, performance, and prospects, and how well the different elements of the corporate story connect. 

In addition, we assessed the quality of the report’s digital and machine-readable format. The analysis focused specifically on iXBRL quality, distinguishing between the xHTML and XBRL layers. We evaluated data comparability and readability by assessing mapping quality, tagging consistency, the appropriate use of XBRL properties, and the overall xHTML structure of the file.

Together, these areas provide a broad view of the digital corporate reporting quality of listed companies in the Netherlands in 2026. It is our ambition to learn from this first year of conducting the benchmark and to publish an improved version in 2027.

More information

If you are interested in receiving the full analysis of your company, please contact F19 Digital Reporting at info@f19.nl