Bringing financial reporting into the digital age
The European Single Electronic Format (ESEF) is the electronic reporting format in which issuers on EU-regulated markets must prepare their annual financial reports from 1 January 2020.
Listed entities in Europe must file their annual report in the new digital European Single Electronic Format (ESEF). The requirement was first announced as an amendment to the Transparency Directive, which sets rules around the harmonization of transparency requirements for issuers.
