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The European Single Electronic Format (ESEF) is a standardized format for publishing annual financial reports. ESEF was developed as a result of the 2013 Transparency Directive (Directive 2013/50/EU).[1], which aimed to harmonize the transparent disclosure of financial information across the EU. The European Securities and Markets Authority has been given the task to develop the technical specifications of the electronic reporting format.
Using the ESEF standard is required for all organizations whose securities are traded on financial markets regulated by the EU[2]. It entered into force in 2019, with the first ESEF-compliant financial reports required for financial years starting on or after January 1, 2020[3].
Technical Specification edit
ESEF uses Inline XBRL (iXBRL), a digital format that combines eXtensible Business Reporting Language (XBRL) and xHTML, enabling both machine-readability and human-readability of financial statements. The ESEF taxonomy, based on the International Financial Reporting Standards (IFRS) taxonomy, provides a common set of XBRL tags for reporting financial information[4]
References edit
- ^ "EUR-Lex - 02004L0109-20210318 - EN - EUR-Lex". eur-lex.europa.eu. 6 November 2013. Retrieved 2023-03-27.
- ^ "Electronic Reporting". www.esma.europa.eu. Retrieved 2023-03-27.
- ^ "European Single Electronic Format (ESEF) for annual reports of EU listed companies". www.pwc.com. Retrieved 2023-03-27.
- ^ "Electronic Reporting". www.esma.europa.eu. Retrieved 2023-03-27.