by Michalis Georgiou | Sep 22, 2026 | CSRD, Digital Future Reporting, Solutions
Introduction On 25 November I published a blog post which summarised the legislative impact of the EU Omnibus I Package for the simplification of CSRD. In that blog post I also described where the legislative process was and what was still outstanding at each strand...
by Michalis Georgiou | Aug 27, 2026 | ESEF, iXBRL, XBRL
Every listed company in the EU now files its annual report with eXtensible Business Reporting Language (XBRL) tags embedded in the document. The European Single Electronic Format (ESEF) mandate put those tags there, and the audit report changed with them. Auditors...
by Michalis Georgiou | Apr 22, 2026 | ESEF, Solutions
Effective for reporting periods beginning on or after 1 January 2027 (with earlier adoption permitted), IFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 Presentation of Financial Statements and fundamentally reshapes how entities present...
by Michalis Georgiou | Dec 22, 2025 | Digital Future Reporting, Inline XBRL, iXBRL, Seahorse, Solutions
The EU’s Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA) has today (22/12/2025) published their XBRL taxonomy for public Country by Country Reporting. Background Of course, Country-by Country Reporting (CbCR) is...
by Michalis Georgiou | Nov 25, 2025 | CSRD, Solutions
Introduction The EU’s sustainability reporting landscape has evolved rapidly over the past few years, with overlapping regulations and complex timelines. On 26 February 2025, the European Commission launched the “Omnibus Package” to simplify, align, and rationalise...
