ESF:
ESMA: Updated ESEF Reporting Manual published

On 14 October 2025, the European Securities and Markets Authority (ESMA) updated the ESEF Reporting Manual on the European Single Electronic Format.

Among other things, the updated manual takes into account the proposed amendment to the regulatory technical standard (RTS) for ESEF, which reflects the updates to the IFRS taxonomy 2025 and adjustments to the XBRL specifications.

ESMA expects issuers to follow the guidelines contained in the reporting manual when preparing their annual financial reports for 2025. Software companies must also follow ESMA's guidelines when developing their products for the preparation of annual financial reports in iXBRL format.