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To promote the adoption of ESEF rules, technologies, and tools, XBRL Europe provides the ESEF Digital Reporting Hub for both ESEF-IFRS financial reports and ESEF-ESRS sustainability reports.

The European Single Electronic Format (ESEF/iXBRL) is the mandatory electronic reporting format for Annual Financial Reports from issuers on EU-regulated markets, as stipulated by the Transparency Directive. Additionally, it is progressively becoming mandatory for new Sustainability Reports under the Corporate Sustainability Reporting Directive.

REGULATIONS

Read the consolidated ESEF Regulation: EU 2019/815 modified.
Find information on the European Single Electronic Format (ESE) for financial reports on the ESMA ESEF page (which includes the latest links to the ESEF Reporting Manual and Conformance Suite) and the EC TD page
Read about the corporate sustainability reporting requirements on the EC CSRD page, and on the EFRAG page about ESRS.
You might also join the ESEF and Sustainability groups in the fizReg hub for weekly regwatchs by email.

TAXONOMIES

Access the ESEF taxonomy that defines the shared tags to describe the data published in ESEF reports.
Also access taxonomies such as the IFRS taxonomy and the EFRAG-ESRS draft taxonomy.

WEBINARS & EDUCATION

View webinars to learn how to prepare or read ESEF/iXBRL reports. Or publish such webinars.
THIS CONTENT WILL BE PROGRESSIVELY UPDATED IN 2024-2025 to include webinars about ESRS tagging.

TOOLS & SERVICES

Consult a list of tools and services for preparing or reading ESEF/iXBRL reports. Since 23rd March 2019, ESMA has published a yearly ESEF Conformance Suite to which those tools may be tested.


THIS DIGITAL REPORTING HUB IS PROGRESSIVELY UPDATED TO INCLUDE ESEF-ESRS RESOURCES, IN ADDITION TO ESEF-IFRS PREVIOUS CONTENTS.


The ESEF Digital Hub has been opened on 12 November 2018 by the XBRL Europe Community present at the XBRL International DataAmplified Conference in Dubai and has been since regularly updated. LAST UPDATE: 4 July 2024.

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