PwC reflections on early ESEF filings
Looking for an early take on what lessons have been learnt so far from the first reports using the European Single Electronic Format (ESEF)?
Items tagged with "EU"
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Advocating structured data for ESAP
XBRL International has submitted its response to the European Commission consultation on the establishment of a European Single Access Point (ESAP) for all reporting data. We argue that ESAP should be the primary source of information disclosed to markets in Europe, driven by XBRL for maximum utility.
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EBA releases XBRL taxonomies for framework v3.0
The European Banking Authority (EBA) has published phase 2 of its reporting framework v3.0.
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EBA issues revised list of ITS validation rules
The European Banking Authority has published a revised list of validation rules included in its Implementing Technical Standards (ITS) on supervisory reporting.
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Digital from the outset: EU sustainability standards
The European Financial Reporting Advisory Group (EFRAG) has published two milestone reports. They set out recommendations to the European Commission (EC) on the development of EU sustainability reporting standards and on changes to EFRAG’s governance and funding if it were to expand its remit to non-financial standards.
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Europe proposes greater tax transparency for multinationals
Grinding along in the background since 2016 have been a range of measures that seek to use disclosure mechanisms to rebalance various tax arrangements. This week the European Council has approved proposed measures to enhance corporate transparency of big multinational companies, as part of its action plan on reforms to the international corporate tax system.
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ESMA proposes improvements to Transparency Directive
The European Securities and Markets Authority (ESMA), has written to the European Commission with its proposals to improve the EU Transparency Directive following the Wirecard case.
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Well prepared for implementation: An ESEF view from Sweden
As the first financial reports produced using the European Single Electronic Format (ESEF) are filed across Europe, we’ve been taking a little tour of the continent to find out how early implementation is unfolding – and this week we’re in Sweden.
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Omnibus: European Supervisory Authorities and ESG
This week has seen several substantial news items from Europe on sustainability and Environmental, Social and Governance (ESG) reporting, so we’re bringing you a roundup here.
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ESMA seeks input on regulating crowdfunding
The European Securities and Markets Authority (ESMA) has launched a consultation on draft technical standards on crowdfunding under the new European crowdfunding service providers regulation (ECSPR).
