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Pillar III transparency: Accessibility to visually impaired people with XBRL Javi Mora XBRL Spain Manager [email protected] Ignacio Boixo XBRL Spain International Relations [email protected] 19th XBRL International Conference Paris, FRANCE. June 23-25, 2009 Version 0.5 Pillar III: Transparency “In order for market discipline of banking institutions to be effective, banks must be sufficiently transparent; that is banks must provide a sufficient amount of accurate and timely information regarding their conditions and operations to the public.”* Are visually impaired people part of that public? (*) Federal Reserve Bank of San Francisco, Economic Letter http://www.frbsf.org/publications/economics/letter/2003/el2003-22.html Discussion Points Web Accessibility in XBRL viewers W3C, WAI and Web Accessibility WCAG and section 508 Conclusions and Links Web Accessibility in XBRL viewers + Spanish National Organization for the Blind EXAMPLE: Open source viewer in use in the Securities and Exchange Commission (SEC) of U.S.A. Purpose and Scope of Research Study PURPOSE To gather information about the accessibility of XBRL reports available at the U.S. Securities and Exchange Commission website. SCOPE "Interactive Financial Report Viewer" available on the U.S. Securities and Exchange Commission website. Screen Magnifier TOOL A screen magnifier is a software that presents enlarged screen content. ZoomText 9.1 Screen Reader JAWS 9.0 Click here for sound TOOL Software that identify and interpret what is being displayed on the screen Screen Reader JAWS 9.0 Click here for sound Let’s listen how the screen reader tool interpret aloud a data table of the Interactive Financial Report Viewer Webpage. Images have been labelled properly All the images and graphic links have been labelled properly, which facilitates the work of the screen readers. (Image attributes displayed with Web Accessibility Toolbar plug-in) Hierarchical Structure Data PROBLEM: - Blind people don’t have information about when a tree branch is expanded and when it is collapsed. - They also will not distinguish branches that could be expanded. SOLUTION: - HTML Standards: Lists (<ol>..<li>..</li>..</ol>) - To associate the symbols "+" and "-" to significant texts that the screen reader could verbalize. Data tables - The definition of the main header cells is OK. - However, it is recommended to avoid the use of tables for formatting purposes, for example, bold subheadings like “Accumulated Other Comprehensive Income”. Section headers and Low vision users SECTION HEADERS It would be very useful to use a header section in the title that precedes a table of financial data, and another header section at the beginning of the panel "Viewing and Navigating Activity“. LOW VISION USERS For the low vision users, it is important for the website to have a good contrast between text and background. With the use of a screen magnifier and mouse, it is possible to view the XBRL financial reports. <H1> … <H5> Mouse MUST be optional The panels have accessibility problems for screen readers. The pop-up windows are not detected by the screen reader and could only be closed by using the mouse. Discussion Points Web Accessibility in XBRL viewers W3C, WAI and Web Accessibility WCAG and section 508 Conclusions and Links W3C, WAI and Web Accessibility “The power of the Web is in its universality. Access by everyone regardless of disability is an essential aspect” Tim Berners-Lee W3C Director and inventor of the World Wide Web W3C, WAI and Web Accessibility W3C The World Wide Web Consortium (W3C) develops interoperable technologies (specifications, guidelines, software, and tools) to lead the Web to its full potential. W3C is a forum for information, commerce, communication, and collective understanding. www.w3.org W3C, WAI and Web Accessibility WAI The Web Accessibility Initiative (WAI) works with organizations around the world to develop strategies, guidelines, and resources to help make the Web accessible to people with disabilities. www.w3.org/WAI/ W3C, WAI and Web Accessibility Web Accessibility Web Accessibility means that people with disabilities can use the Web. Web Accessibility means that people with disabilities can perceive, understand, navigate, and interact with the Web, and that they can contribute to the Web. Web Accessibility also benefits others, including older people with changing abilities due to aging. www.w3.org/WAI/intro/accessibility.php Discussion Points Web Accessibility in XBRL instances W3C, WAI and Web Accessibility WCAG and section 508 Software and Links Imagine a library with an access ramp… A bumpy ramp = WAI-A It's possible to get in but with effort to get over the bumps A smooth ramp = WAI-AA Easier to get in as the bumps have been taken away A traction ramp = WAI-AAA Assisted with getting in Principles, Guidelines and Success Criteria Web Content Accessibility Guidelines 2.0 Web Content Accessibility Guidelines (WCAG) 2.0 covers a wide range of recommendations for making Web content more accessible. WCAG 1.0 WCAG 2.0 W3C Recommendation W3C Recommendation 5th May 1999 11th December 2008 Web Content Accessibility Guidelines Principles and Guidelines 1 Perceivable Principle Guidelines Information and user interface components must be presentable to users in ways they can perceive 1.1 Provide text alternatives for any non-text content 1.2 Provide alternatives for time-based media. 1.3 Create content that can be presented in different ways 1.4 Make it easier for users to see and hear content Web Content Accessibility Guidelines Principles and Guidelines 1 Perceivable Principle 1.1.1 Non-text Content:… Sufficient Techniques Techniques Guidelines Information and user interface components… 1.1 Provide text alternatives for any non-text content Success Criteria Situation A: If a short description can serve the same purpose and present the same information as the non-text content: G94: Providing short text alternative for non-text content that serves the same purpose and presents the same information as the non-text content using a short text alternative technique listed below Situation B: If a short description can not serve the same purpose and present the same information as the non-text content (e.g. a chart or diagram). Advisory Techniques Linking to textual information that provides comparable information (e.g. for a traffic Webcam, a municipality could provide a link to the text traffic report). Principles in WCAG 2.0 2 Operable User interface components and navigation must be operable. 3 Understandable Information and the operation of user interface must be understandable. 4 Robust Content must be robust enough that it can be interpreted reliably by a wide variety of user agents, including assistive technologies. SECTION 508 IS A U.S.A. LAW Section 508 of the Rehabilitation Act (required in the United States) was amended in 1998 by the U.S. Congress to require that all Federal agencies make their electronic and information technology accessible to people with disabilities. Section 508 was enacted to remove barriers in information technology, allowing new opportunities for people with disabilities, and to encourage the development of technologies that will help achieve this goal. Milestones achieved by WCAG and Section 508 On-line accessibility validation WCAG 1.0 and Section 508 HiSoftware Cynthia Says WCAG 1.0 Section 508 Discussion Points Web Accessibility in XBRL viewers W3C, WAI and Web Accessibility WCAG and section 508 Conclusions and Links CONCLUSIONS Data table structures: typical XBRL rendering Check compliance with WAI accessibility guidelines Keyboard only: mouse must not be required Avoid pop-up windows, which are not detected by the screen reader and can not be closed with the keyboard Manual validation: An automatic validation is not enough Easiest solution: PROPER use of HTML CONCLUSIONS <img src=“image.jpg” alt=“SEC Home Page”> <img src=“image.jpg” alt=“image”> Easiest solution: PROPER use of HTML Links www.w3.org www.w3.org/WAI/ www.w3.org/TR/WCAG20/ www.section508.gov viewerprototype1.com/viewer www.once.es/new/otras-webs/english www.xbrl.es Pillar III transparency: Accessibility to visually impaired people with XBRL Questions ? Javi Mora XBRL Spain Manager [email protected] Ignacio Boixo XBRL Spain International Relations [email protected]