2025/3039(DEA)JURI

2025 update of the taxonomy for the single electronic reporting format

Commission Delegated Regulation amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2025 update of the taxonomy for the single electronic reporting format

Last activity: 17 Dec 2025

1 entry · record as of 12 Oct 2026

Where it stands

Latest: Referred to committee, 17 Dec 2025.

17 Dec 2025
- Referred to committee

Summary

Generated

The Commission has amended the regulatory technical standards for the EU single electronic reporting format (ESEF), updating the underlying taxonomy for 2025. It affects listed companies, auditors and software providers preparing annual financial reports in inline XBRL under the Transparency Directive.

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Sources: EP Legislative Observatory. Record as of 12 Oct 2026. Something wrong on this page? Report an error.

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