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European Single Electronic Format (ESEF) resources

For periods commencing on or after 1 January 2021, companies listed on UK regulated markets are required to prepare their annual reports in compliance with the European Single Electronic Format (ESEF) as required by Disclosure and Transparency Rule 4.1.14.  This requirement has been introduced by the Financial Conduct Authority (FCA) with the aim of facilitating accessibility, analysis and comparability of annual financial reports and involves preparing the annual report in an XHTML web browser format. Consolidated financial statements prepared under IFRS must be tagged using Inline XBRL, which allows unique tags to be allocated to the data included in the financial statements.

The Financial Reporting Council (FRC) and the FCA recently issued a joint letter to Chief Executive Officers in scope of the new requirements reminding them of their obligations, setting out combined expectations on quality and identifying the actions the FRC and FCA may take in the event of their expectations not being met.  A recent FRC Lab report provides a number of key considerations and practical tips to assist companies in complying with the new requirements focused on the areas of process, usability and appearance and tagging.  

This pages includes all of our resources on the European Single Electronic Format (ESEF).

Related resources

Accounting roundup — Closing Out 2021

16 Dec 2021

Closing Out 2021 discusses the principal corporate reporting issues arising in respect of 31 December 2021 annual reports, covering areas of regulatory focus identified in the FRC’s Annual Review of Corporate Reporting 2020/2021, issues arising from climate change including new and forthcoming climate-related disclosures and developments in reporting standards.

Governance in focus — On the board agenda 2022

03 Dec 2021

As 2021 draws to a close, our annual review of board topics will stimulate your thinking and help prepare you for the year ahead. Across the board, expectations of business are rising and it is this demanding environment which shapes the articles in this year’s publication.

FRC and FCA issue joint letter to CEOs on structured reporting

18 Nov 2021

The Financial Reporting Council (FRC) and the Financial Conduct Authority (FCA) have jointly written to Chief Executive Officers (CEOs) of companies in scope of new structured electronic reporting requirements that will be required by Disclosure and Transparency Rule (DTR) 4.1.14.

ESMA announces enforcement priorities for 2021 financial statements

29 Oct 2021

The European Securities and Markets Authority (ESMA) has announced the priority issues that the assessment of listed companies' 2021 financial statements will focus on. A special focus is on COVID-19 and climate-related disclosures.

FRC Lab report on digital reporting

12 Oct 2021

A new report from the Financial Reporting Lab reviews fifty early structured reports and sets out key considerations and tips for companies to help them deliver the quality that will be expected for companies’ official filings.

FRC issues its 2022 suite of Taxonomies

11 Oct 2021

The Financial Reporting Council (FRC) has issued the 2022 suite of FRC Taxonomies.

FRC Lab publishes survey results and resources on UK Electronic Reporting

10 Sep 2021

The Financial Reporting Lab ("the Lab") has published the results of a survey, launched in May 2021, which sought to understand how prepared companies and service providers were for the introduction of structured electronic reporting for annual financial reports which will be required by Disclosure and Transparency Rule (DTR) 4.1.14.

ESMA updates ESEF reporting manual

12 Jul 2021

The European Securities and Markets Authority (ESMA) has published an update of its European Single Electronic Format (ESEF) Reporting Manual. The manual is aimed at all market participants involved in the implementation of the requirements set out in the ESEF Regulation.

FRC Lab calls for participants in a survey on UK Electronic Reporting

27 May 2021

The Financial Reporting Lab (FRC Lab) has launched a survey, as part of its work on digital reporting, to understand the impacts and progress towards digital reporting for companies with securities on a regulated market in the UK.

ESMA integrates latest IFRS updates in its ESEF taxonomy

08 Dec 2020

The European Securities and Markets Authority (ESMA) has published amendments to the European Single Electronic format (ESEF) to update the core taxonomy to the latest updates to IFRSs.

FCA Policy Statement delays ESEF implementation and extends publication deadlines for listed companies

10 Nov 2020

The Financial Conduct Authority (FCA) has published Policy Statement (PS) 20/14. The Policy Statement sets out the FCA’s decision to delay by one year mandatory requirements related to the European Single Electronic Format (ESEF). The Policy Statement also provides an update on extending deadlines for the publication of financial statements by listed companies in response to COVID-19.

FRC issues its 2021 suite of Taxonomies

30 Sep 2020

The Financial Reporting Council (FRC) has issued the 2021 suite of FRC Taxonomies.

Example of an annual financial report in ESEF format

18 Jun 2020

The European Securities and Markets Authority (ESMA) has published on its website an example of an annual financial report which is prepared in the new European Single Electronic Format (ESEF).

ESMA announces enforcement priorities for 2019 financial statements

22 Oct 2019

The European Securities and Markets Authority (ESMA) has announced the priority issues that the assessment of listed companies' 2019 financial statements will focus on.

ESMA continues series of video tutorials on ESEF

11 Sep 2019

The European Securities and Markets Authority (ESMA) has released the third in a series of tutorial videos designed to guide market participants through the new requirements of European Single Electronic Format (ESEF), which will become effective in 2020.

ESEF becomes European law

03 Jun 2019

The European Commission has published a regulation requiring all listed companies across the European Union to submit their annual financial statements digitally as Inline XBRL documents from 1 January 2020 on.

ESEF factsheet

19 Feb 2019

Accountancy Europe has published an ESEF factsheet designed to guide market participants through the new requirements of European Single Electronic Format (ESEF).

ESMA begins series of video tutorials on ESEF

26 Nov 2018

The European Securities and Markets Authority (ESMA) has released the first in a series of tutorial videos designed to guide market participants through the new requirements of European Single Electronic Format (ESEF), which will become effective in 2020.

FCA consults on electronic submission of accounts and accounting requirements for authorised funds

12 Jun 2014

The Financial Conduct Authority (FCA) has issued Consultation Paper (CP) 14/8 Quarterly consultation No 5 which proposes a number of amendments to their handbook.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.