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 End of Filing Rules

The End of Filing Rules

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...

Digitising the EU Taxonomy

Digitising the EU Taxonomy

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...

Multiple Reports, One Document

Multiple Reports, One Document

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...

ESEF Anchoring Statistics

ESEF Anchoring Statistics

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...

ESEF – Filing in iXBRL or XHTML?

ESEF – Filing in iXBRL or XHTML?

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...

Making ESEF Filing Business As Usual

Making ESEF Filing Business As Usual

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...