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Wikirate International e.V.+Image
Readability of Report Formats
What is the highest readability level of the formats in which the company publishes its non-financial report?
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Wikirate International e.V.
Formula
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Formula

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# Accessibility categories (highest match wins):
# "Inline machine-readable structured data"
# "Structured reporting format"
# "Combined static formats"
# "Structured tabular format"
# "Text-based static format"
# "Image-based static format"
# "No disclosure"

getAccessibilityCategory = (report_formats) ->
  formats = (report_formats ? []).map (s) -> ("" + s).trim().toLowerCase()

  # Normalize into a set of canonical flags
  has =
    pdfImage:       false
    pdfText:        false
    webHtml:        false
    sheet:          false
    xbrlStandalone:false
    xbrlInline:     false
    noReport:       false

  for f in formats
    if /no report available/.test f then has.noReport = true
    else if /pdf.*image/.test f then has.pdfImage = true
    else if /^pdf|pdf.*text|text.*pdf/.test f then has.pdfText = true
    else if /web.*html|^html$|^xhtml$/.test f then has.webHtml = true
    else if /spreadsheet|excel|xlsx|csv/.test f then has.sheet = true
    else if /(inline|ixbrl).*xbrl|^ixbrl$|inline xbrl|xhtml.*xbrl/.test f then has.xbrlInline = true
    else if /standalone.*xbrl|^xbrl$/.test f and not /(inline|ixbrl)/.test f then has.xbrlStandalone = true

  # Helper booleans
  hasDoc   = has.pdfText or has.webHtml
  hasAny   = has.pdfImage or has.pdfText or has.webHtml or has.sheet or has.xbrlStandalone or has.xbrlInline
  onlyOne  = (Object.values(has).filter((v) -> v).length is 1)

  # Level 6: Inline XBRL present
  return "Inline machine-readable structured data" if has.xbrlInline

  # Level 5: Standalone XBRL + (PDF text OR Web HTML)
  return "Structured reporting format" if has.xbrlStandalone and hasDoc

  # Level 4: (PDF text AND Web HTML) OR ((PDF text OR Web HTML) AND Spreadsheet)
  return "Combined static formats" if (has.pdfText and has.webHtml) or (hasDoc and has.sheet)

  # Level 3: Spreadsheet
  return "Structured tabular format" if has.sheet

  # Level 2: PDF (text) OR Web HTML
  return "Text-based static format" if hasDoc

  # Level 1: ONLY PDF (image)
  return "Image-based static format" if has.pdfImage and onlyOne

  # Level 0: ONLY "No report available" (or empty input)
  return "No disclosure" if (has.noReport and onlyOne) or not hasAny

getAccessibilityCategory(report_formats)
Report format
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Wikirate International e.V.+Image
Wikirate International e.V.
report_formats
License
CC BY 4.0 attribution
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Topics
Governance
Transparency
Sustainability & ESG Reporting
Sustainability Reporting
Integrated Reporting
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Framework Mappings
Value Type
Multi-Category
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Options
Inline machine-readable structured data
Structured reporting format
Combined static formats
Structured tabular format
Text-based static format
Image-based static format
No disclosure
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