Welcome on the ESEF BPTF webpage!

E BPTF is the short name for the XBRL Europe Best Practices Task Force, that has been created in 2019 as a subgroup of the XBRL Europe association to extend Best Practices initiatives from XBRL International, applied to the ESEF (European Single Electronic Format).

E BPTF Chair: Roger Haddad ; Co-chairs: David Bell, Pierre Hamon


The Best Practice Board (BPB) of XBRL international publishes guidance on creating and submitting digital reports, tagging data for submissions. The guidance relating to ESEF reports are:

ESEF reports – Examples of Appropriate & Inappropriate Anchoring

iXBRL Tagging Features

Using the ESEF rules for anchoring extensions

XBRL International: ESEF errors and common “pitfalls” : In this blog post series we will examine some of the common errors we have observed in early ESEF filings, discuss their implications and describe how these pitfalls can be avoided.

E BPTF Public documents

ESEF: Discover the “Block Tagging Hierarchy”! – XBRL Europe proposes a hierarchical presentation of the Notes, accounting policies and mandatory core taxonomy elements to facilitate issuers’ tagging of their 2022 ESEF report.(December 2022)

Note on block tagging to ESMA – Document summarizing the guidance we believe should be included in the ESEF reporting manual for block tagging, including the reasoning for the technical issue. Our concern is to reduce the possible different interpretations of the rules that would be confusing for issuers. [July 11, 2022]

Comments and recommendations_on_ESEF_guidance to ESMA – Document gathering comments and recommendations on ESEF guidance. [June 1, 2022]

Inline XBRL Viewers: Getting the best out of ESEF Inline viewers make the filings accessible and make easier to use the XBRL data alongside the report without the need for additional tools. [April 6, 2021]

Feedback on validation (This document is a public draft. Readers are invited to submit comments to the ESEF Best Practice Task Force.). In this document, we will outline our views with respect to the items in question and provide a recommendation. [April 2021]

Tagging of Footnotes and Parenthetical information in the statements [draft for comments] (This document is a review draft and we invite discussion and comments. Readers are invited to submit comments to Europe BPTF (hamon.pierre@etxetera.com or dbell@ubpartner.fr) by August 31, 2020.)  

E BPTF Meeting minutes

DOWNLOAD THE PAPER “comments and recommendations on ESEG Guidance