Master the European Single Electronic Format (ESEF) requirements with practical insights on compliance, audit processes, and digital reporting innovations.
Our articles explore advanced tagging techniques, integrated reporting approaches, taxonomy extensions, and strategies to streamline the final audit stages. Discover how to transform traditional reporting processes into efficient, compliant digital workflows that meet European regulatory standards.
The European Single Electronic Format (ESEF) has changed how issuers experience the final stage of the audit. However, this changed experience is not the same for all. Issuers around Europe have examined the ESEF software and services markets and have made their...
Introduction My view is that most filing rules shouldn't exist; not in their current form, at least. The EDGAR XBRL Guide is 137 pages of PDF. The ESEF reporting manual is 54 pages of PDF. Every country with an XBRL filing programme has a filer manual, sometimes...
Introduction Integrated Reporting is a comprehensive approach that consolidates crucial information about an organisation's strategy, governance, performance, and prospects, considering its commercial, social, and environmental context. It enables organisations to...
EU Taxonomy reporting To drive forward sustainability goals and define what is meant by sustainable activities, the EU taxonomy has been created. It lists company activities which: Contribute substantially to one or more of the EU’s environmental objectives Do no...
The original version of the Inline XBRL specification was released over ten years ago with a wide range of features to enable filers to embed XBRL tags within an HTML file, creating a document which is both human-readable and computer readable. In my role as editor of...
CoreFiling is naturally following the evolution of ESEF reporting and has already taken the opportunity to analyse some of the published filings. One area of interest is how companies are extending the taxonomy using the anchoring mechanism. This type of analysis can...
The ESEF RTS - (EU) 2018/815 - says: (2) Issuers should prepare their entire annual financial reports in the Extensible Hypertext Markup Language (XHTML) format...(4) ...consolidated financial statements in annual financial reports prepared either in accordance with...
Following on from our announcement that the True North Data Platform is ready for ESEF, we want to share a little about how our approach to ESEF simplifies and streamlines the user experience. Around 5,000 issuers across Europe will have to produce annual financial...