ESEF (European Single Electronic Format)

The EU’s digital format for annual reports: XHTML files tagged with inline XBRL.

The CSRD extends the idea to sustainability statements, which must be tagged against the ESRS taxonomy. Tagging is usually done by software or a specialist filing agent.

Find providers and guides

• ESRS providers
• XBRL/iXBRL tagging and filing tools
• XBRL/ESEF conversion and tagging services

Related terms

• iXBRL (inline XBRL)
• XBRL
• Sustainability statement

Guides

• What assurance providers ask for in a sustainability report
• How to prepare your first VSME sustainability report
• Double materiality assessment: a step-by-step process

← All ESG terms

Reviewed 14 October 2026. General information, not legal advice.