ESEF reporting - what's it all about?
The European Securities and Markets Authority (ESMA) has published the European Single Electronic Format also known as ESEF.
ESEF is the electronic reporting format in which issuers on EU regulated markets shall prepare their annual financial reports from 1 January 2020.
This is all a part of the European Transparency Directive, which is a requirement for listed companies under EU rules.
The purpose of the Transparency Directive is to ensure transparency for the investors.