25/08/2022 (Agence Europe) – The European Securities and Markets Authority (ESMA) published guidance on Wednesday 24 August to financial market participants on its expectations for how to perform block-tagging, in its European Single Electronic Format (ESEF) reporting manual. Its advice is anchored in the new guidance on the ESEF’s regulatory technical standards requirement to tag the notes to the IFRS consolidated financial statements (the accounting framework for listed companies) in...