XBRL Europe proposes a hierarchical presentation of the Notes, Accounting policies and Mandatory core taxonomy elements to facilitate issuers’ tagging of their ESEF report. The hierarchy has been updated for the 2023 ESEF reports (based on 2022 ESEF taxonomy).

In the absence of specific guidance on the implementation of this nested text block tags, XBRL France convened a transversal working group (issuers, auditors, users, software providers and in the presence of the AMF, as observer), to propose a common base methodology, and homogeneous practices of over-tagging of disclosures.

The works and conclusions of this working group has been shared with ESEF BPTF. The task force agreed on the principle of making pubic such a hierarchy.

Specifically, the working group published:

•     An introductory letter, recalling the context and the object of the hierarchy (See Introduction)
•     The hierarchy (version of November 24 2022), which was also transmitted to the regulatory authorities (Download xls file: Hierarchy-of-notes-BPTF-20231221)