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

Team memberNael Braham

17 September 2021

Consultation responseEFRAG’s consultation paper – due process procedures for EU sustainability reporting standard-setting

14 September 2021

PublicationSMEs’ digital future

13 September 2021

Consultation responseIFRS Foundation’s Exposure Draft: Proposed targeted amendments to the IFRS Foundation constitution to accommodate an...

22 July 2021

Consultation responseIASB’s third agenda consultation, EFRAG’s draft comment letter and own proactive research agenda consultation

13 July 2021

PublicationA constructive two-way cooperation to sustainability reporting standard-setting

8 July 2021

EventESEF in Practice

7 July 2021

Consultation responseFeedback on the Corporate Sustainability Reporting Directive proposal

1 July 2021

PodcastDo accountants hold the key to changing our flawed economy?

18 June 2021

EventRoad to digital: How to support SMEs

16 June 2021

Stories from PracticeDigitalising the accountancy profession: what role for young professionals?

31 May 2021

Consultation responseIPSASB’s public consultation of Exposure Draft 75

12 May 2021

PublicationAccountants – REACT now and help SMEs adapt to new VAT e-commerce rules

6 May 2021

NewsAccountancy Europe: Future-proofing tax to make it green, digital and fair

26 April 2021

NewsAccountancy Europe welcomes EU progress on sustainability reporting standards

21 April 2021

NewsNew directive takes EU corporate sustainability reporting to the next level

21 April 2021

PublicationRoad to digital: what are the obstacles for SMEs and SMPs?

8 April 2021

NewsUnpuzzling the Sustainability Reporting Alphabet Soup

29 March 2021

EventIFAC PAO digital readiness assessment tool

25 March 2021

NewsSMEs count on us

11 March 2021

Sign up for our newsletter

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