ESMA postpones to 2024 the annual IFRS amendment of the ESEF
ESMA Guidelines and Recommendations
Date:
03 July 2023
On 10 May 2023, the European Securities and Markets Authority (ESMA)
postponed to 2024 the amendment of the European Single Electronic Format (ESEF)
Regulatory Technical Standard (RTS). This decision is in part due to the
limited changes in the 2023 update to the International Financial Reporting
Standards (IFRS) Taxonomy. Throughout 2023, ESMA will monitor the implementation
of the ESEF requirements, assess how to improve digital reporting and develop
the ESEF sustainability taxonomy and requirements.