ESEF and iXBRL: The journey from compliance to communication

Posted in Reporting & Digital on 9 August 2019 By Leon Milligan, Head of Reporting

A revolution in corporate reporting is coming. New legislation introducing the European Single Electronic Format (ESEF) will require companies to publish their annual reports in XHTML, with iXBRL tagging of the primary financial statements.

Pending the UK’s implementation into law, this will apply for financial years beginning on or after 1 January 2020, so reports for December 2020 year ends and onwards will be affected.

In this guide, we break down exactly what XHTML and iXBRL are and what the requirement is asking, plus what companies should be doing now to prepare and some solutions to implementing the change.


Complete your details below to receive a copy of the guide straight to your inbox.

From time to time we would like to contact you with relevant industry news, updates or event details. By ticking this box you agree to be added to our mailing list.



Building trust through meaningful disclosure

As the first section 172 statements begin to appear, here are some top tips for engaging reporting.

Events, Digital

Taking full advantage of digital to communicate in a time of change

Looking at how to respond to COVID-19 through timely and authentic digital communications, Emperor’s second event in the ‘Keeping communications out of lockdown’ series took place on Friday 17 April.