The article discusses the origins and development of eXensible Business Reporting Language (XBRL), its impact on financial reporting, and the role of companies like Workiva in improving XBRL quality.

Shares of Workiva have crashed more than 30% this year on worries for an ESG pullback. Meanwhile, ESG is only a minority slice of Workiva’s $35 billion global TAM, the majority of which consists of ...