In this episode, we bring you highlights from a speech made by the European Commission’s Alain Deckers about the European Single Electronic Format (ESEF). He is the Head of Unit for Corporate reporting, Audit and Credit Rating Agencies in DG FISMA at the European Commission and he spoke at our Implementing ESEF webinar. Alain discusses the importance of sustainability and digitisation for the EU agenda and how ESEF fits into this larger picture. He further explains the possibility of a delay with ESEF, how it fits into the capital markets union (CMU) action plan and the European Single Access Point (ESAP). He mentions the Commission’s interpretive communication, and notes that this will likely provide more clarity on the audit of ESEF. See acast.com/privacy for privacy and opt-out information.