ESMA has released on December 10th the publication of the ESEF Taxonomy 2021 here.
The Eurofiling Foundation published on December 14th the ESEF Illustrated Taxonomy 2021. It is a document displayed in Excel the ESEF Taxonomy’s content. The IFRS Foundation describes the Illustrated Taxonomy concept here.
The author is Javier Mora, CTO of XBRL Spain. Eurofiling Board Member.
The publication is hosted by the Association Openfiling, among other Open Source resources. See the details here.
Please note that issuers will be able to use the 2021 taxonomy to fulfil the ESEF obligations only when the updated ESEF regulation will have entered into force following the completion of the legislative process (approximately in March 2022).