07/09/2023 (Agence Europe) – On Wednesday 6 September, the European Securities and Markets Authority (ESMA) published the annual update of its European Single Electronic Format (ESEF) Reporting Manual. In the updated ESEF Reporting Manual, ESMA provides further clarification on how the items included in the IFRS 2023 taxonomy update can be used on a voluntary basis using the extension mechanism. It also provides further guidance on its expectations regarding the implementation of block tagging requirements and the expected level of readability of information extracted from a block tag and invites issuers to follow the guidance provided when preparing their 2023 annual financial reports. See the manual: https://aeur.eu/f/8gy (TM)