RTS on the digitalization of sustainability and financial reporting (ESEF and EEAP)

Topic area:
Status: 19.12.2024 |
Aktuell
Key words:
ESEF, Regulatory reporting, Sustainable Finance / ESG, Supplement, Amendment
Initiative
Official name
Consultation Paper on the Regulatory Technical Standards (RTS) on the European Single Electronic Format (ESEF) defining marking up rules for sustainability reporting and revising the marking up rules for the Notes to the IFRS consolidated financial statements and, on the amendments to the RTS on the European Electronic Access Point
Type
Delegated Regulation
Level 2
Initiator
ESMA
Submitted
13.12.2024
Doc. code
ESMA32-2009130576-3024
Summary
Status
Status

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Current version
Consultation paper
13.12.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Accounting Directive (binding, Main version, Amendment, EU)
Level 2
European Single Electronic Format (ESEF) (binding, Supplement, EU)
Access to regulated information at the EU level (European Electronic Access Point - EEAP) (binding, EU)
Level 3 / Other
Sustainability Reporting XBRL Taxonomies (non-binding, Supplement, EU)

Source: ESMA, ESMA32-2009130576-3024, 2024