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  • EU Member States permitted to delay application of the European Single Electronic Format (ESEF) by one year

EU Member States permitted to delay application of the European Single Electronic Format (ESEF) by one year

17 December 2020

The European Parliament and the Council have decided that the Transparency Directive will be amended to allow EU member states to delay the application of the European Single Electronic Format (ESEF) by one year. This format is to apply to listed companies’ annual financial reports. EU member states may decide to apply for the deferral as long as they notify the Commission of their intention to do so with a sufficient reason.

The announcement is available here.