El PROCESO de implementación del ESEF en la Unión Europea.

The article describes the implementation of the ESEF format in the European Union, highlighting its conceptual origin and its importance for accounting harmonization and taxonomy. ESEF, or European Single Electronic Format, is a requirement of ESMA/AEVM that changed the way annual financial reports are issued by publicly traded companies starting in 2020. This format can also be optionally used by companies that present their annual accounts in a consolidated manner. The implementation of ESEF aims to increase transparency in regulated markets in the European Union, improve comparability of financial reports, and enable automated analysis of financial information. [Extracted from the article]