The European Securities and Markets Authority (ESMA) has published final draft regulatory technical standards (RTS) setting out the new European Single Electronic Format (ESEF). Starting from 2020, this format shall be used by all issuers to prepare their annual financial reports. ESMA also publishes a reporting manual and detailed instructions to issuers to facilitate the implementation of the RTS.

View New rules make EU issuers’ annual financial reports machine-readable, 18 December 2017