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European Single Electronic Format (ESEF), the new form of digital financial reporting for listed companies starting with 2020

European Single Electronic Format (ESEF), the new form of digital financial reporting for listed companies starting with 2020

Authors: Monica Movileanu, PwC Romania Partner and Ana Maria Butucaru, PwC Romania Partner

 

The annual reports of the companies listed on the European Union stock exchanges will enter the digital age from 2020, the companies being obliged to apply the European Single Electronic Format (ESEF) format, which can be read as well by humans as by software robots. Depending on the closing date of the financial year, most digitized reports will be published for the first time in 2021.

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For more information, please see the Romanian version of the article, here.

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