EU · Listed companies
ESEF and iXBRL, kept next to the report
Statera keeps ESEF tagging, validation and filing evidence next to the report while it is prepared, so the tagged output stays consistent with the numbers in the report, rather than being bolted on at the end by a separate tool.
What it is / who must comply
The European Single Electronic Format (ESEF) is the EU mandate for how issuers on EU regulated markets publish their annual financial reports, developed by ESMA and enacted by the European Commission (Delegated Regulation (EU) 2019/815). Reports are prepared in xHTML, and the IFRS consolidated financial statements are tagged in inline XBRL (iXBRL) using the ESEF taxonomy, so the figures are both human and machine readable. Tagging accuracy and validation are where most filing risk sits.
How Statera handles it
- Keeps tagging, validation and filing evidence close to the report while it is prepared.
- Tags the IFRS consolidated statements in inline XBRL using the ESEF taxonomy.
- Validates the tagged output so it stays consistent with the numbers in the report.
- Produces filing-ready xHTML, rather than bolting tagging on at the end with a separate tool.
Frequently asked questions
- What is ESEF?
- The EU's mandatory electronic reporting format for listed companies' annual financial reports.
- What has to be tagged?
- The IFRS consolidated financial statements, in inline XBRL, using the ESEF taxonomy. Block-tagging of notes also applies, for financial years from 2022.
- Who must file in ESEF?
- Issuers with securities listed on an EU regulated market.
See ESEF Digital Filing in Statera
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