Since its introduction in 2021, the ESEF format has evolved over time. In 2026, it aims to integrate IFRS 18 standards. This update, announced by ESMA, marks a turning point in digital reporting, especially in the financial information readability.
IFRS 18 standards replace the former IAS 1 and redefine the rules for presenting and disclosing financial statements. The primary statements – balance sheet, income statement, and cash flow statement – will be reorganized, while the notes will be expanded to provide clearer and more consistent information. The goal? Greater accessibility and better data structure to make accounts easier to compare and understand for investors and analysts.
In addition, IFRS 19 standards specifically target subsidiaries without public accountability obligations. They support the digitalization of non-listed entities and come with a dual taxonomy, enabling a gradual transition as well as early testing and adoption.
The application of IFRS 18 and 19 will be mandatory for financial years beginning on or after January 1, 2026, but voluntary adoption for 2025 reports remains possible. This transitional period is the perfect opportunity to test the new structures, to train teams, and to ensure that reporting systems are ready for the new format!
ESMA is also expected to publish a new ESEF manual before the end of the year, with practical examples and guidance to help implement the standards.
The integration of IFRS 18 and IFRS 19 into ESEF reporting is not just a regulatory requirement: it transforms the way financial information is communicated. Reports become more readable, comparable, and actionable, both for investors and regulators. By adopting these standards today, you can modernize your reports, enhance transparency, improve the quality of your publications, and gain efficiency through fully digitalized reporting. This transition thus represents a true strategic lever to strengthen market confidence and optimize European financial communication. And of course, all of this is possible on Pomdoc DM, allowing you to create your reports natively in XBRL format!
