EU adopts ESAP rulebooks, paving the way for seamless digital access
The European Commission has adopted the final technical rulebooks for the European Single Access Point (ESAP), setting the operational framework ahead of its phased rollout starting in 2026.
The two implementing technical standards (ITS), published on 11 July, specify what national collection bodies must do, and how data will flow, into what will become Europe’s central hub for financial and sustainability disclosures.
The first ITS outlines submission and access mechanics. It mandates a free, public API and requires that documents be searchable, downloadable, and, where relevant, machine-translatable. Reports must include key metadata, like LEI, entity size, and sector, and be submitted in machine-readable formats such as XML, Inline XBRL, XBRL-CSV, and XHTML.
The second ITS shifts responsibility to national authorities and officially appointed mechanisms (OAMs), who must conduct automated checks on file format and metadata integrity. Errors must trigger a response within 60 minutes. Electronic seals and validation protocols bring much-needed trust and automation to the submission process.
XBRL is central to this infrastructure. By mandating structured formats like iXBRL and XBRL-CSV, ESAP enables comparability, granularity, and the kind of machine-readability regulators and markets increasingly depend on. Data that’s tagged, standardised, and accessible through ESAP will unlock faster analysis, better cross-border comparisons, and enhanced investor confidence.
With ESAP aligning tightly with financial reporting and sustainability reporting mandates under ESEF and CSRD, preparers already using XBRL are well-positioned for compliance and impact. As Europe builds out its digital reporting architecture, ESAP represents not just a regulatory milestone, but the backbone of a fundamental leap forward in European transparency.
You can explore the technical documents on ESAP’s functionalities here and on the tasks of collection bodies here.
