Update of the ESEF taxonomy 2021
The ESEF basic taxonomy 2021 has been adopted by EU law and published as Delegated Regulation (EU) 2022/352 in the Official Journal of the EU. This applies to annual reports beginning on or after 01 January 2022.
It is also possible to use the basic taxonomy 2021 for financial years prior to 1 January 2022. Due to the publication on 07 March 2022, the update is not important for the preparation of the annual report for most companies for the financial year 2021.
The basic taxonomy to be used is based on the IFRS taxonomy, which is adjusted annually. These changes are based on the amendment of existing IFRS, the issuance of new IFRS as well as the analysis of content-related and technical improvements.
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