Publication

18 February 2019

European single electronic format (ESEF) Digitalising EU listed companies’ financial information

From 1 January 2020 on, EU law requires listed companies to report their financial statements in the European Single Electronic Format (ESEF). This harmonised format makes reports machine-readable. With ESEF, the European Commission aims to facilitate access, analysis and comparability of financial statements and make reporting easier. This eventually serves to support investors in their investment decisions.

This factsheet provides an overview of these digital reporting requirements, including practical advice for preparers of financial information and the implications for statutory auditors.

See also our ESEF infographic below:

Related content

PublicationEuropean Single Electronic Format (ESEF) – collected guidance

25 January 2021

PublicationIndependent assurance on the European Single Electronic Format

19 December 2019

PublicationFAQs: all you need to know about the Corporate Sustainability Reporting Directive

23 November 2022

NewsEFRAG SRB issues first set of draft EU Sustainability Reporting Standards

23 November 2022

NewsNew SRB chair to further European sustainability reporting agenda

16 November 2022

PublicationSustainability education

14 November 2022

PublicationSME risk management – cyber risks & resilience checklist

10 November 2022

NewsEuropean sustainability reporting standards: shaping EU’s green future

22 August 2022

Consultation responseLetter to Commissioner McGuinness on EFRAG’s draft ESRS

29 July 2022

Consultation responseEFRAG PTF-ESRS exposure drafts on European sustainability reporting standards

29 July 2022

Consultation responseISSB’s Climate Exposure Draft

28 July 2022

Consultation responseISSB’s General Requirements Exposure Draft

28 July 2022

Stories from practiceInsights from SME accountants: how to keep bringing value to small businesses

6 July 2022

NewsEU reaches agreement on the CSRD: a historic moment for corporate reporting

30 June 2022

PublicationPublic audit oversight

29 June 2022

Consultation responseUS SEC’s climate-related disclosures proposed rule

17 June 2022

PublicationStronger internal controls to reduce corporate risks

17 June 2022

EventESEF in practice 3: sustainability

30 May 2022

PublicationAudit Quality Indicators: a global overview of initiatives

5 May 2022

Consultation responseLetter to Commissioner McGuinness on European sustainability reporting standards

21 April 2022

Consultation responseEC’s consultation on VAT in the digital age

30 March 2022

EventCSRD: state of play before the final EU negotiations

30 March 2022

Sign up for our newsletter

* indicates required
Would you like to subscribe to our newsletter?
On which topics would you like to receive news?