22nd ASCG Preparer Forum on Electronic Financial Reporting according to ESEF

On 16 December 2025, the 22nd ASCG’s preparer forum on electronic financial reporting according to ESEF was held as a video conference.

Around 80 participants from ASCG’s members (preparers, audit firms and associations) discussed, among other things, the following topics:

• Status of legislative implementation of the CSRD in Germany, specifically with regard to electronic sustainability reporting according to ESEF,
• 2024 update of the ESEF core taxonomy,
• 2025 update of the ESEF core taxonomy,
• Development of XBRL taxonomy files for marking up of public country-by-country reports by the European Commission, and
• Selected application issues relating to ESMA’s updated ESEF Reporting Manual 2025.

The preparer forum exclusively provides our members with insights into current developments and serves as a platform to discuss issues related to the implementation of electronic financial reporting according to ESEF. We would like to thank our members for their participation and look forward for the next meeting of the preparer forum on electronic financial reporting according to ESEF.

An appointment for the next preparer forum has not yet been set. An announcement with a request for registration will be circulated in due course.