19th ASCG Preparer Forum on Electronic Financial Reporting according to ESEF

On 11 September 2024, the 19^th ASCG’s preparer forum on electronic financial reporting according to ESEF was held as a video and telephone conference.

Around 100 participants from ASCG’s members (preparers, audit firms and associations) discussed, among other things, the following topics:

• Update 2024 of the ESEF Reporting Manual by ESMA,
• Update 2024 of the ESEF core taxonomy,
• Status of the development of the XBRL taxonomy for the ESRS by EFRAG,
• the requirements on electronic sustainability reporting according to ESEF, proposed in the draft law (government draft) to implement the requirements of the Corporate Sustainability Reporting Directive (Directive (EU) 2022/2464), which was published on 24 July 2024 and
• the proposals for the implementation of Regulation (EU) 2023/2859 (ESAP Regulation) in accordance with the draft bill (ministerial draft) of a Second Future Financing Act that was published on 27 August 2024

The preparer forum exclusively provides our members with insights into current developments and serves as a platform to discuss issues related to the implementation of electronic financial reporting according to ESEF. We would like to thank our members for their participation and look forward for the next meeting of the preparer forum on electronic financial reporting according to ESEF which is expected to take place in November 2024.

An appointment for the next preparer forum has not yet been set. An announcement with a request for registration will be circulated in due course.